F1SCHEDULE 9ZAVAT on acquisitions in Northern Ireland from member States
PART 10Call-off stock arrangements
Relevant event occurs within 12 months of arrival
60
(1)
The rules in sub-paragraph (2) apply (subject to paragraph 62) if—
(a)
during the period of 12 months beginning with the day the goods arrive in the destination territory a relevant event occurs, and
(b)
during the period beginning with the day the goods arrive in the destination territory and ending immediately before the time that relevant event occurs the supplier does not transfer the whole property in the goods to the customer.
(2)
The rules are that—
(a)
a supply of the goods in the relevant territory (see paragraph 59(3)) 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 the relevant event occurs, and
(c)
an acquisition of the goods by the supplier in pursuance of the deemed supply is deemed to take place in the destination territory.
(3)
For the meaning of a “relevant event”, see paragraph 63.