The Value Added Tax Regulations 1995

[F1 EU] legislation excepted U.K.

120.  —

(1) Council Regulation (EEC) No. 918/83(1) on conditional reliefs from duty on the final importation of goods, and any implementing Regulations made thereunder shall be excepted from the [F1 EU] legislation which is to apply as mentioned in section 16(1) of the Act.

(2) The following Articles shall be excepted from the [F1 EU] legislation which is to apply as mentioned in section 16(1) of the Act—

(a) in Council Regulation (EEC) No. 2913/92(2) establishing the Community Customs Code—

(i) Articles 126 to 128 (drawback system of inward processing relief),

F2 (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iii) Article 137 so far as it relates to partial relief on temporary importation, and Article 142,

(iv) Articles 145 to 160 (outward processing),

F3 (v) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(vi) Article 229(b) (interest payable on a customs debt),

[F4 (vii) Articles 232(1)(b), (2) and (3) (interest on arrears of duty), and

(viii) Article 241, second and third sentences only (interest on certain repayments by the authorities),]

[F5 (b) in Commission Regulation (EEC) No 2454/93 which contains provisions implementing the Community Customs Code—

(i) Articles 496 to 523, Articles 536 to 544 and Article 550 (but only to the extent that these Articles apply to the drawback system of inward processing relief),

(ii) Article 519 (compensatory interest),

(iii) Articles 585 to 592 (outward processing) (and Articles 496 to 523 to the extent that they are relevant to outward processing),

F6 (iv) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

(3) Council Regulation (EEC) No. 2658/87(3) on the tariff and statistical nomenclature and on the Common Customs Tariff and implementing Regulations made thereunder (end use relief), save and in so far as the said Regulations apply to goods admitted into territorial waters—

(a) in order to be incorporated into drilling or production platforms, for purposes of the construction, repair, maintenance, alteration or fitting-out of such platforms, or to link such drilling or production platforms to the mainland of the United Kingdom, or

(b) for the fuelling and provisioning of drilling or production platforms,

shall be excepted from the [F1 EU] legislation which is to apply as mentioned in section 16(1) of the Act.

Textual Amendments

F1 Words in Regulations substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3-6

F2 Reg. 120(2)(a)(ii) omitted (1.4.2001) by virtue of The Value Added Tax (Amendment) Regulations 2001 (S.I. 2001/630), regs. 1, 3(1) (with reg. 4)

F3 Reg. 120(2)(a)(v) revoked (6.4.2006) by The Value Added Tax (Amendment) Regulations 2006 (S.I. 2006/587), regs. 1(3), 5

F4 Reg. 120(2)(a)(vii)(viii) added (1.4.2000) by The Value Added Tax (Amendment) (No. 2) Regulations 2000 (S.I. 2000/634), regs. 1, 5(2)

F5 Reg. 120(2)(b) substituted (1.10.2003) by The Value Added Tax (Amendment) (No. 5) Regulations 2003 (S.I. 2003/2318), regs. 1(1), 5

F6 Reg. 120(2)(b)(iv) revoked (6.4.2006) by The Value Added Tax (Amendment) Regulations 2006 (S.I. 2006/587), regs. 1(3), 5

Commencement Information

I1 Reg. 120 in force at 20.10.1995, see reg. 1

(1)

OJ No. L 105, 23.4.83, p. 1; implementing Regulations are Commission Regulations (EEC) Numbers 2288/83 OJ No. L 220, 11.8.83, p. 13; 2289/83 OJ No. L 220, 11.8.83, p. 15 and 2290/83 OJ No. L 220, 11.8.83, p. 20.

(2)

OJ No. L 302, 19.10.92, p. 1.

(3)

OJ No. L 256, 7.9.87, p. 1.