Value Added Tax Act 1994 section 58

Removal of the goods not to be treated as a supply

Section 58 of Schedule 9ZA provides that the physical removal of goods from the origin territory does not, by itself, constitute a supply of goods by the supplier.

• The removal of goods from the origin territory is not treated as a supply of goods by the supplier.
• This disapplies the rule in paragraph 30 of Schedule 9ZB, which might otherwise deem such a removal to be a supply.
• The provision ensures that the mere act of moving goods out of the origin territory does not trigger a VAT supply event.
• This rule is relevant where goods are removed to or from Northern Ireland and specific supply rules would otherwise apply.