Part 10 Call-off stock arrangementsF1
- Where this Part of this Schedule applies
- Removal of the goods not to be treated as a supply
- Goods transferred to the customer within 12 months of arrival
- Relevant event occurs within 12 months of arrival
- Goods not transferred and no relevant event occurs within 12 months of arrival
- Exception to paragraphs 60 and 61: goods returned to origin territory
- Meaning of “relevant event”
- Record keeping by the supplier
- Record keeping by the customer
Annotations
Textual amendments
- F1
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