Schedule 9ZC, Part 1, paragraph 3B

Sub-paragraph (2) applies (instead of section 6) to a supply of goods deemed to have taken place by section 5B(2)(a) or (b) (as it has effect in accordance with paragraph 1B of this Schedule). The supply of goods is to be treated as taking place at the time when payment for the goods has been accepted within the meaning of Article 41a of the Implementing Regulation. In this paragraph, “the Implementing Regulation” has the same meaning as in Schedule 9ZE.

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