Link Report

(4) As regards Part 4, regulations may provide for the circumstances in which a person may exercise an election referred to in section 30(2).

(a) in the case of goods dispatched or transported and to which section 30 does not apply, subject to subsection (2), the place where the dispatch or transportation to the person to whom the goods are supplied begins,

(b) supplies of goods which, by virtue of section 30, are deemed to have taken place in the territory of another Member State but only if the supplier of those goods is registered for value-added tax in that other Member State,

(k) the tax chargeable during the period in respect of goods (other than supplies of goods referred to in section 30) treated as supplied by him or her in accordance with section 19(1)(f),

(c) (i) subject to subparagraph (ii) , a person for whose supply of taxable goods (other than supplies of the kind specified in section 30(1)(a)(i) ) and services, the total consideration has not exceeded and is not likely to exceed the goods threshold in any continuous period of 12 months,

(11) Notwithstanding section 30, where the margin scheme is applied to a supply of goods dispatched or transported, the place of supply of those goods shall be deemed to be the place where the dispatch or transportation begins.

(8) Notwithstanding section 30, where the auction scheme is applied to a supply of goods dispatched or transported, the place of supply of those goods shall be deemed to be the place where the dispatch or transportation begins.