Schedule 9ZA, Part 10, paragraph 60(1)

The rules in sub-paragraph (2) apply (subject to paragraph 62) if— during the period of 12 months beginning with the day the goods arrive in the destination territory a relevant event occurs, and during the period beginning with the day the goods arrive in the destination territory and ending immediately before the time that relevant event occurs the supplier does not transfer the whole property in the goods to the customer.

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