SCHEDULES
F1SCHEDULE 9ZAVAT on acquisitions in Northern Ireland from member States
Annotations:
Amendments (Textual)
PART 10Call-off stock arrangements
Exception to paragraphs 60 and 61: goods returned to origin territory
62
The rules in paragraphs 60(2) and 61(2) do not apply if during the period of 12 months beginning with the day the goods arrive in the destination territory—
a
the goods are returned to the origin territory by or under the direction of the supplier, and
b
the supplier records the return of the goods in the register provided for in Article 243(3) of Council Directive 2006/112/EC.
Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9