VATPOSG3200 | Main rules: scope of section 7, VAT Act 1994

Section 7(1)

7(1) This section shall apply (subject to sections 18 and 18B) for determining, for the purposes of this Act, whether goods or services are supplied in the United Kingdom.

Commentary

Section 7 is the primary source of the UK place of supply rules for goods. It is subject to sections 18 and 18B of the Act. Section 14 has been repealed and Paragraph 6 of Schedule 9ZA replaces it for Northern Ireland. Sections 18 and 18B apply to goods in warehouse and fiscal warehouses (see (VWRHS) covering VAT supplies in warehouses and fiscal warehouses). Part 4 of Schedule 9ZB modifies Sections 18 and 18B in respect of Northern Ireland.