OpenLegislation

Paragraph 5A F1C1

United Kingdom

(1)

Where, in a case not falling within paragraph 5(1) above, goods forming part of the assets of any business—

(a)

are removed from any member State by or under the directions of the person carrying on the business; and

(b)

are so removed in the course or furtherance of that business for the purpose of being taken to a place in a member State other than that from which they are removed,

then, whether or not the removal is or is connected with a transaction for a consideration, that is a supply of goods by that person.

(2)

Sub-paragraph (1) above does not apply—

(a)

to the removal of goods from any member State in the course of their removal from one part of that member State to another part of the same member State; or

(b)

to goods which have been removed from a place outside the member States for entry into the territory of the Community and are removed from a member State before the time when any Community customs debt in respect of any Community customs duty on their entry into that territory would be incurred.

Annotations

Textual amendments

F1

Sch. 2 para. 5A inserted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para. 60(1); S.I. 1992/3261, art. 3,Sch. (with art. 4)

Modifications

C1

Sch. 2 para. 5A restricted (1.1.1993) by S.I. 1992/3111, arts.4, 5.

Notes on the whole Act

Textual amendments

F1

Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)