898. The general rules for supply of goods by distance selling.

The general rule is that if the supply of goods involves their removal from another member state to the United Kingdom1, otherwise than in circumstances where the supplier must arrange for their installation or assembly2, the goods are to be treated as supplied in the United Kingdom where:

  1.  

    (1)     the supply involves the removal of the goods to the United Kingdom by or under the directions of the person who supplies them3;

  2.  

    (2)     the supply is a transaction in pursuance of which the goods are acquired in the United Kingdom from another member state by a person who is