Textual Amendments
F1Sch. 4B inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 80(5)
7(1)For the purposes of this Schedule each of the following events is a relevant event—
(a)the supplier forms an intention not to supply the goods to the customer (but see sub-paragraph (2)),
(b)the supplier forms an intention to supply the goods to the customer otherwise than in the destination State,
(c)the supplier establishes a business establishment or other fixed establishment in the destination State,
(d)the customer ceases to be identified for the purposes of VAT in accordance with the law of the destination State,
(e)the goods are removed from the destination State by or under the directions of the supplier otherwise than for the purpose of being returned to the origin State, or
(f)the goods are destroyed, lost or stolen.
(2)But the event mentioned in paragraph (a) of sub-paragraph (1) is not a relevant event for the purposes of this Schedule if—
(a)at the time that the event occurs the supplier forms an intention to supply the goods to another person (“the substitute customer”),
(b)at that time the substitute customer is identified for the purposes of VAT in accordance with the law of the destination State,
(c)the supplier includes the number assigned to the substitute customer for the purposes of VAT by the destination State in the recapitulative statement provided for in Article 262(2) of Council Directive 2006/112/EC, and
(d)as soon as reasonably practicable after forming the intention to supply the goods to the substitute customer the supplier records that intention in the register provided for in Article 243(3) of Council Directive 2006/112/EC.
(3)In a case where sub-paragraph (2) applies, references in this Schedule to the customer are to be then read as references to the substitute customer.
(4)In a case where the goods are destroyed, lost or stolen but it is not possible to determine the date on which that occurred, the goods are to be treated for the purposes of this Schedule as having been destroyed, lost or stolen on the date on which they were found to be destroyed or missing.]