Schedule 9ZB, Part 5, paragraph 31A(2)

Sub-paragraph (1) applies to a removal of goods if— the removal is not (ignoring sub-paragraph (1)) made in the course of a taxable supply, before the removal the goods were supplied to, or were imported by, the person who removed them (“P”), P is, at the time of that supply or importation and at the time of the removal, a taxable person, P has incurred VAT on that supply or importation, the removal takes place within 12 months of P becoming liable to that VAT, some, or all, of the VAT incurred on the supply or importation has not been credited as input tax in relation to P because it has, before the removal, been attributed to— both taxable and exempt supplies, or exempt supplies, and either— P has not used the goods before their removal, or P meets the condition in sub-paragraph (3).

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