Schedule 9ZA, Part 10, paragraph 59(1)

The rules in sub-paragraph (2) apply if— during the period of 12 months beginning with the day the goods arrive in the destination territory the supplier transfers the whole property in the goods to the customer, and during the period beginning with the day the goods arrive in the destination territory and ending immediately before the time of that transfer no relevant event occurs.

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