Schedule 9ZA, Part 10, paragraph 61(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
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 the supplier does not transfer the whole property in the goods to the customer and no relevant event occurs.
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Source: legislation.gov.uk · retrieved 2026-07-28