895. The general rules for time of supply of goods.

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.  

    (1)     if the goods are to be removed, at the time of the removal4;

  2.  

    (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.  

    (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