Section 37(2)

In any case where— this Act shall have effect as if, on the date of the transfer of the goods (and in place of the transfer), the goods were exported by the original importer and imported by the transferee and, accordingly, where appropriate, provision made under subsection (1) above shall have effect in relation to the VAT chargeable on the importation of the goods by the transferee. it is proposed that goods which have been imported ... by any person (“the original importer”) with the benefit of relief under subsection (1) above shall be transferred to another person (“the transferee”), and on an application made by the transferee, the Commissioners direct that this subsection shall apply,

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