Section 57A(3)

Condition B is met where, after the supply mentioned in subsection (1)(a)— the goods supplied or the goods on or in relation to which the service is performed (as the case may be) are imported (other than by virtue of Condition A being met) without there having been a zero-rated free zone supply by P of those goods after receiving the supply mentioned in that subsection, and within the period of three months beginning with the day on which the goods are imported, P does not make a taxable supply of the goods to another person in the course or furtherance of P’s business.

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