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If the following conditions are met
Sending and receiving customer VAT number are the same and receiving is not having “Reserves”
Sending and receiving customer VAT number are the same
Has Reserves
The VAT code on the reserve account is blank
The sending or receiving VAT number is established as
Reserve customer VAT number if not blank OR
Stock holding account VAT number
The ownership is not deemed to have changed for the goods being transferred into the account and the CWC will remain same as the stock arriving in the source account.
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