Sch 9ZA para 59
(1) The rules in sub-paragraph (2) apply if— (a) during the period of 12 months beginning with the day the goods arrive in the destination territory the supplier transfers the whole property in the goods to the customer, and (b) during the period beginning with the day the goods arrive in the destination territory and ending immediately before the time of that transfer no relevant event occurs. (2) The rules are that— (a) a supply of the goods in the relevant territory 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 of the transfer mentioned in sub-paragraph (1), (c) the consideration given by the customer for the transfer mentioned in sub-paragraph (1) is deemed to have been given for the deemed supply, and (d) an acquisition of the goods by the customer in pursuance of the deemed supply is deemed to take place in the destination territory. (3) In sub-paragraph (2) and in paragraphs 60(2) and 61(2) “ the relevant territory ” means— (a) where the origin territory is Northern Ireland, the United Kingdom, or (b) where the origin territory is a member State, that member State. (4) For the meaning of a “relevant event”, see paragraph 63.