Schedule 9ZA, Part 10, paragraph 63(2)

But the event mentioned in paragraph (a) of sub-paragraph (1) is not a relevant event for the purposes of this Part of this Schedule if— at the time that the event occurs the supplier forms an intention to supply the goods to another person (“the substitute customer”), at that time the substitute customer is identified for the purposes of VAT in accordance with the law of the destination territory, the supplier includes the number assigned to the substitute customer for the purposes of VAT by the destination territory in the recapitulative statement provided for in Article 262(2) of Council Directive 2006/112/EC, and as soon as reasonably practicable after forming the intention to supply the goods to the substitute customer the supplier records that intention in the register provided for in Article 243(3) of Council Directive 2006/112/EC.

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