[57A Importation following zero-rated free zone supply: deemed supply]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[57A  Importation following zero-rated free zone supply: deemed supply]

[(1)     This section applies where—

(a)     a person (“P”) receives—

(i)     a zero-rated free zone supply of goods, or

(ii)     a zero-rated free zone supply of services, and

(b)     Condition A or B is met.

(2)     Condition A is met where, after the supply mentioned in subsection (1)(a), there is, in respect of the goods supplied or the goods on or in relation to which the service is performed (as the case may be), a breach of a requirement relating to the free zone procedure without there having been a zero-rated free zone supply by P of the goods after receiving the supply mentioned in that subsection.

(3)     Condition B is met where, after the supply mentioned in subsection (1)(a)—

(a)     the goods supplied or the goods on or in

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