# Value Added Tax Act 1994, Paragraph 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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZA/paragraph/62 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-62
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.