Schedule 9ZA, Part 10, paragraph 59(2)

The rules are that— a supply of the goods in the relevant territory is deemed to be made by the supplier, the deemed supply is deemed to involve the removal of the goods from the origin territory at the time of the transfer mentioned in sub-paragraph (1), the consideration given by the customer for the transfer mentioned in sub-paragraph (1) is deemed to have been given for the deemed supply, and an acquisition of the goods by the customer in pursuance of the deemed supply is deemed to take place in the destination territory.

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