Section 50B(2)

“Relevant supply”, in relation to a person making a claim, means a supply of goods to the person where— the person took possession of the goods in Great Britain or the Isle of Man in the course of carrying on a business, the goods were then removed to Northern Ireland or exported, at the time of the removal or export (“the relevant time”), the person intended to resell the goods outside Great Britain and the Isle of Man in the course of carrying on the business, and if the circumstances of, and following, the supply to the person had been altered as described in subsection (3), the person would have been entitled to exercise an option under an order made under section 50A in respect of the resale of the goods.

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