SCHEDULES
F1SCHEDULE 9ZAVAT on acquisitions in Northern Ireland from member States
PART 10Call-off stock arrangements
Goods transferred to the customer within 12 months of arrival
59
1
The rules in sub-paragraph (2) apply if—
a
during the period of 12 months beginning with the day the goods arrive in the destination territory the supplier transfers the whole property in the goods to the customer, and
b
during the period beginning with the day the goods arrive in the destination territory and ending immediately before the time of that transfer no relevant event occurs.
2
The rules are that—
a
a supply of the goods in the relevant territory is deemed to be made by the supplier,
b
the deemed supply is deemed to involve the removal of the goods from the origin territory at the time of the transfer mentioned in sub-paragraph (1),
c
the consideration given by the customer for the transfer mentioned in sub-paragraph (1) is deemed to have been given for the deemed supply, and
d
an acquisition of the goods by the customer in pursuance of the deemed supply is deemed to take place in the destination territory.
3
In sub-paragraph (2) and in paragraphs 60(2) and 61(2) “the relevant territory” means—
a
where the origin territory is Northern Ireland, the United Kingdom, or
b
where the origin territory is a member State, that member State.
4
For the meaning of a “relevant event”, see paragraph 63.
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