Sch 9ZB para 22
(1) This paragraph applies to any supply to which paragraph 19(6) applies (supply treated as taking place on removal or duty point) and any acquisition to which paragraph 19(7) applies (acquisition treated as taking place on removal where acquirer not a taxable person). (2) Any VAT payable on the supply or acquisition must (subject to any regulations under sub-paragraph (3)) be paid— (a) at the time when the supply or acquisition is treated as taking place under the paragraph in question, and (b) 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. (3) The Commissioners may by regulations make provision for enabling a taxable person to pay the VAT the person is required to pay by virtue of sub-paragraph (2) at a time later than that provided by that sub-paragraph. (4) Regulations may make different provisions for different descriptions of taxable persons and for different descriptions of goods and services.