Schedule 9ZA, Part 10, paragraph 60(2)

The rules are that— a supply of the goods in the relevant territory (see paragraph 59(3)) 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 the relevant event occurs, and an acquisition of the goods by the supplier in pursuance of the deemed supply is deemed to take place in the destination territory.

← 1 · All articles · 3 →

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