Sch 9ZA para 9
(1) Where, in the case of the acquisition of any goods from a member State— (a) the relevant transaction (see paragraph 13) is for a consideration in money, (b) the value of the relevant transaction is (apart from this paragraph) less than the transaction⿿s open market value, (c) the supplier and the person who acquires the goods are connected, and (d) that person is not entitled under sections 25 and 26 to credit for all the VAT on the acquisition, the Commissioners may direct that the value of the relevant transaction is taken to be its open market value. (2) A direction under this paragraph must be given— (a) by notice in writing to the person by whom the acquisition in question is made, and (b) within the period of 3 years commencing with the relevant time (see paragraph 13). (3) A direction given to a person under this paragraph in respect of a transaction may include a direction that the value of any transaction— (a) in pursuance of which goods are acquired by the person from a member State after the giving of the notice, or after such later date as may be specified in the notice, and (b) as to which the conditions in paragraphs (a) to (d) of sub-paragraph (1) are satisfied, is be taken to be its open market value. (4) For the purposes of this paragraph, the open market value of a transaction in pursuance of which goods are acquired from a member State is to be taken to be the amount which would fall to be taken as its value under paragraph 8(3) if it were for such consideration in money as would be payable by a person standing in no such relationship with any person as would affect that consideration. (5) Section 1122 of the Corporation Tax Act 2010 (“connected” persons) applies for the purpose of determining whether a person is connected with another for the purposes of this paragraph. (6) A direction under this paragraph may be varied or withdrawn by the Commissioners by a further direction given by notice in writing.