SolvedVATNIEU4220 | Transfers of own goods: Legislation: UK primary law
From HM Revenue & Customs · VAT Northern Ireland and the EU
Paragraph 30, Schedule 9ZB, VAT Act 1994
30(1) A person carrying on a business makes a supply of goods where:
(a) the goods form part of the assets of that business,
(b) they are removed from Northern Ireland or a member State under the directions of that person, and
(c) the removal is in the course or furtherance of that business for the purpose of being taken to a place in:
(i) in the case of goods removed from Northern Ireland, a member State, or
(ii) in the case of goods removed from a member State, to another member State or to Northern Ireland.
(2) Sub-paragraph (1) applies to the removal of goods, whether or not that removal of the goods is, or is connected with, a transaction for consideration.