Schedule 9ZA, Part 1, paragraph 4(1)

For the purposes of this Act, the normal rule for determining the time that goods were acquired from a member State is that they are treated as being acquired on the earlier of— the 15th day of the month after the month in which the first removal of the goods occurs, and the day a relevant invoice is issued in respect of the transaction in pursuance of which the goods were acquired.

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