Section 18D(2)

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.

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