In relation to goods, the general rule1 is that a supply2 of goods is treated as taking place for the purposes of the charge to VAT3:
(1) if the goods are to be removed, at the time of the removal4;
(2) if the goods are not to be removed, at the time when they are made available to the person to whom they are supplied5; and
(3) if the goods (having been sent or taken on approval or sale or return or similar terms) are removed before it is known whether a supply will take place, at the time
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