Section 18D

This section applies to any supply to which section 18B(4) or section 18C(3) applies (supply treated as taking place on removal or duty point) .... Any VAT payable on the supply ... shall (subject to any regulations under subsection (3) below) be paid— at the time when the supply ... is treated as taking place under the section in question; and by the person by whom the goods are removed or, as the case may be, together with the excise duty, by the person who is required to pay that duty. The Commissioners may by regulations make provision for enabling a taxable person to pay the VAT he is required to pay by virtue of subsection (2) above at a time later than that provided by that subsection; and they may make different provisions for different descriptions of taxable persons and for different descriptions of goods and services.

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Source: legislation.gov.uk · retrieved 2026-07-28