Cap. 406 Art. 3Aof the supply the goods in goods to that time when the

By way of derogation from items 1, 2 and 3, the chargeable event of goods by a taxable person who is deemed to have received and supplied accordance with item 12A of the Second Schedule and of the supply of taxable person shall occur and VAT shall become chargeable at the payment has been accepted.

Date when tax on exempt intra-Community supplies becomes chargeable.