Goods are treated as supplied in the United Kingdom1 where their supply involves their installation or assembly at a place in the United Kingdom to which they are removed2; and goods are treated as supplied outside the United Kingdom where their supply involves their installation or assembly at a place outside the United Kingdom to which they are removed3.
(1) a person belonging in another member state4 makes a supply of goods to a person who is registered under the Value Added Tax Act 1994 for VAT, which involves their installation or assembly at a place in the United
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