Section 6(2)

Subject to subsections (4) to (14) below, a supply of goods shall be treated as taking place— if the goods are to be removed, at the time of the removal; if the goods are not to be removed, at the time when they are made available to the person to whom they are supplied; if the goods (being 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 when it becomes certain that the supply has taken place or, if sooner, 12 months after the removal.

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