897. The general rules for place of supply of installed or assembled goods.

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.

Where:

  1.  

    (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