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Value Added Tax Act 1994

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Changes over time for: Cross Heading: Relevant event occurs within 12 months of arrival

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There are currently no known outstanding effects for the Value Added Tax Act 1994, Cross Heading: Relevant event occurs within 12 months of arrival. Help about Changes to Legislation

[F1Relevant event occurs within 12 months of arrivalU.K.

Textual Amendments

F1Schs. 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

60(1)The rules in sub-paragraph (2) apply (subject to paragraph 62) if—U.K.

(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.]

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