Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE XII U.K. SPECIAL SCHEMES

CHAPTER 4 U.K. Special arrangements for second-hand goods, works of art, collectors' items and antiques

Section 3 U.K. Special arrangements for sales by public auction

Article 335 U.K.

The supply of goods to a taxable person who is an organiser of sales by public auction shall be regarded as taking place when the sale of those goods by public auction takes place.