Schedule 9ZA, Part 10, paragraph 63(1)

For the purposes of this Part of this Schedule each of the following events is a relevant event— the supplier forms an intention not to supply the goods to the customer (but see sub-paragraph (2)), the supplier forms an intention to supply the goods to the customer otherwise than in the destination territory, the supplier establishes a business establishment or other fixed establishment in the destination territory, the customer ceases to be identified for the purposes of VAT in accordance with the law of the destination territory, the goods are removed from the destination territory by or under the directions of the supplier otherwise than for the purpose of being returned to the origin territory, or the goods are destroyed, lost or stolen.

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