Search Legislation

The Value Added Tax Regulations 1995

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 118

 Help about opening options

Changes to legislation:

There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, Section 118. Help about Changes to Legislation

Enactments exceptedU.K.

118.  There shall be excepted from the enactments which are to apply [F1to importations] as mentioned in section 16(1) of the Act—

(a)the Alcoholic Liquor Duties Act 1979(1)—

[F2(ai)section 5A (exemption from duty on spirits in flavourings),]

(i)section 7 (exemption from duty on spirits in articles used for medical purposes),

(ii)section 8 (repayment of duty on spirits for medical or scientific purposes),

F3(iii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iv)section 10 (remission of duty on spirits for use in art or manufacture),

F4(v). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(vi)sections 42 F5... (drawback on exportation and warehousing of beer),

(b)the Hydrocarbon Oil Duties Act 1979(2)—

(i)section 9 (relief for certain industrial uses),

(ii)section 15 (drawback of duty on exportation etc. of certain goods),

F6(iii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iv)section 17 (repayment of duty on heavy oil used by horticultural producers),

F7(v). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(vi)section 19 (repayment of duty on fuel used in fishing boats etc.),

(vii)section 20 (relief from duty on oil contaminated or accidentally mixed in warehouse), and

(viii)section 20AA (power to allow reliefs),

(c)the Customs and Excise Management Act 1979(3)—

F8(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(ii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iii)section 126 (charge of excise duty on manufactured or composite imported articles), and

F9(iv). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F10(ca)the Taxation (Cross-border Trade) Act 2018—

(i)section 16 (value of chargeable goods),

(ii)section 36 (outward processing procedure),

(iii)Schedule 2, Part 5 (authorised use procedure), except to the extent that it relates to the matters referred to in regulation 119(2)(a), and

(iv)Schedule 2, Part 6 (temporary admission procedure), except to the extent that it relates to full relief from a liability to import duty in relation to a temporary admission procedure,]

(d)the Customs and Excise Duties (General Reliefs) Act 1979(4) other than sections 8 and 9(b),

(e)the Isle of Man Act 1979(5), sections 8 and 9 (removal of goods from Isle of Man to United Kingdom), F11...

(f)the Tobacco Products Duty Act 1979(6), section 2(2) (remission or repayment of duty on tobacco products) [F12, and

[F13(fa)the Finance Act 1995, section 5 (denatured alcohol);]

(g)the Finance Act 1999, sections 126 and 127 (interest on unpaid customs debts and on certain repayments relating to customs duty)]

Textual Amendments

Commencement Information

I1Reg. 118 in force at 20.10.1995, see reg. 1

(1)

1979 c. 4 ; section 8 was substituted by section 6(1) of the Finance Act 1988 (c. 39) .

(2)

1979 c. 5 .

(3)

1979 c. 2 .

(4)

1979 c. 3 .

(6)

1979 c. 7 .

Back to top

Options/Help

You have chosen to open The Whole Instrument

The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Instrument as a PDF

The Whole Instrument you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Instrument without Schedules

The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Instrument without Schedules as a PDF

The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Instrument

The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Instrument without Schedules

The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?