- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (10/06/2021)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 01/08/2021
Point in time view as at 10/06/2021.
There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, PART XVI.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Textual Amendments
F1Words in Pt. 16 heading inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 60 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
117. —
(1) In regulation 127 “approved inland clearance depot” means any inland premises approved by the Commissioners for the clearance of goods for customs and excise purposes.
(2) For the purposes of regulation 128 “container” means an article of transport equipment (lift-van, moveable tank or other similar structure)—
(a)fully or partially enclosed to constitute a compartment intended for containing goods,
(b)of a permanent character and accordingly strong enough to be suitable for repeated use,
(c)specially designed to facilitate the carriage of goods, by one or more modes of transport, without intermediate reloading,
(d)designed for ready handling, particularly when being transferred from one mode of transport to another,
(e)designed to be easy to fill and to empty, and
(f)having an internal volume of one cubic metre or more,
and the term “container” shall include the accessories and equipment of the container, appropriate for the type concerned, provided that such accessories and equipment are carried with the container, but shall not include vehicles, accessories or spare parts of vehicles, or packaging.
F2(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) For the purposes of regulation 129 “overseas authority” means any country other than the United Kingdom or any part of or place in such a country or the government of any such country, part or place.
F5(7A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(7B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(7C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(7D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) In [F6regulation 132] “overseas visitor” means a person who, during the 2 years immediately preceding F7... the date of the application mentioned in regulation 132, has not been in [F8Great Britain] for more than 365 days, or who, F7... during the 6 years immediately preceding the date of the application has not been in [F8Great Britain] for more than 1,095 days.
F9(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10(11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F11(12) In regulations 119 and 121D “UK Reliefs document” has the same meaning as in regulation 2 of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020.
(13) Unless otherwise specified, in this Part—
(a)“importation” means—
(i)the importation of goods from outside the United Kingdom (but not the Isle of Man) as a result of their entry into Great Britain; and
(ii)the entry of goods into Great Britain following their removal from Northern Ireland,
and related expressions are to be interpreted accordingly.
(b)“export” means—
(i)the export of goods from Great Britain to a place outside the United Kingdom (but not the Isle of Man); and
(ii)the removal of goods from Great Britain to Northern Ireland,
and related expressions are to be interpreted accordingly.]
Textual Amendments
F2Reg. 117(3) omitted (1.4.1999) by virtue of The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 10(1)
F3Reg. 117(4) omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 11(2) (with reg. 23)
F4Reg. 117(5)(6) omitted (1.3.1996) by virtue of The Value Added Tax (Amendment) Regulations 1996 (S.I. 1996/210), regs. 1, 9
F5Reg. 117(7A)-(7D) omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 11(2) (with reg. 23)
F6Words in reg. 117(8) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 10(3)(a)
F7Words in reg. 117(8) omitted (1.4.1999) by virtue of The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 10(3)(b)
F8Words in reg. 117(8) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 62(1)(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F9Reg. 117(9) omitted (1.7.2003) by virtue of The Value Added Tax (Amendment) (No. 4) Regulations 2003 (S.I. 2003/1485), regs. 1(1), 5(c) (with reg. 1(2))
F10Reg. 117(10)(11) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 5(2)(b) (with regs. 9-11) (as amended by S.I. 2020/1495, regs. 1(2), 22(3)(4)); S.I. 2020/1641, reg. 2, Sch.
F11Reg. 117(12)(13) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 62(1)(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Commencement Information
I1Reg. 117 in force at 20.10.1995, see reg. 1
118. There shall be excepted from the enactments which are to apply [F12to importations] as mentioned in section 16(1) of the Act—
(a)the Alcoholic Liquor Duties Act 1979(1)—
(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),
(iii)section 9 (remission of duty on spirits for methylation),
(iv)section 10 (remission of duty on spirits for use in art or manufacture),
(v)section 22(4) (drawback on exportation of tinctures or spirits of wine), and
(vi)sections 42 and 43 (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),
(iii)section 16 (drawback of duty on exportation etc. of power methylated spirits),
(iv)section 17 (repayment of duty on heavy oil used by horticultural producers),
(v)section 18 (repayment of duty on fuel for ships in home waters),
(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)—
F13(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13(ii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(iii)section 126 (charge of excise duty on manufactured or composite imported articles), and
(iv)section 127(1)(b) (determination of disputes as to duties on imported goods),
[F14(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), F15...
(f)the Tobacco Products Duty Act 1979(6), section 2(2) (remission or repayment of duty on tobacco products) [F16, and
(g)the Finance Act 1999, sections 126 and 127 (interest on unpaid customs debts and on certain repayments relating to customs duty)]
Textual Amendments
F12Words in reg. 118 inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 63(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F13Reg. 118(c)(i)(ii) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 5(3)(a) (with regs. 9-11) (as amended by S.I. 2020/1495, regs. 1(2), 22(3)(4)); S.I. 2020/1641, reg. 2, Sch.
F14Reg. 118(ca) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 63(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F15Word in reg. 118(e) omitted (1.4.2000) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 2000 (S.I. 2000/634), regs. 1, 3(1)
F16Reg. 118(g) and word inserted (1.4.2000) by The Value Added Tax (Amendment) (No. 2) Regulations 2000 (S.I. 2000/634), regs. 1, 3(2)
Commencement Information
I2Reg. 118 in force at 20.10.1995, see reg. 1
119.—(1) The provision made by or under the following subordinate legislation is excepted from applying to importations—
(a)regulations 16(4) and (5) and 19(1)(b) of the Excise Warehousing (Etc) Regulations 1988) (certain removals from warehouse);
(b)any regulations made under section 197(2)(f) of the Finance Act 1996 (rate of interest on overdue customs duty and on repayments of amounts paid by way of customs duty);
(c)any regulation made under section 19 of the Taxation (Cross-border Trade) Act 2018 conferring full or partial relief from a liability to import duty; and
(d)regulations 45 (interest on late payment of import duty) and 68 (interest payable by HMRC) of the Customs (Import Duty) (EU Exit) Regulations 2018.
(2) But paragraph (1)(c) does not include the following—
(a)regulations 32 and 33 (authorised use procedure) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 and regulation 20 of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 including the authorised use rates document referred to in that regulation, in so far as these regulations relate to relief from import duty in respect of goods admitted into territorial waters—
(i)in order to be incorporated into drilling or production platforms as part of the process of constructing, repairing, maintaining, altering or fitting-out of such platforms, or in order to link such platforms to the mainland of the United Kingdom; or
(ii)for the fuelling and provisioning of drilling or production platforms;
(b)regulations 35 to 40 (temporary admission procedure) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, in so far as these regulations confer full relief from a liability to import duty in relation to a temporary admission procedure; and
(c)the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, in so far as these Regulations confer a relief from import duty in relation to returned goods relief, as detailed at sections 37 to 39 of the UK Reliefs document, subject to the modifications and exceptions set out in regulation 121D.]
Textual Amendments
F19120. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F18Words in Regulations substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3-6
F19Reg. 120 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 5(5) (with regs. 9-11) (as amended by S.I. 2020/1495, regs. 1(2), 22(3)(4)); S.I. 2020/1641, reg. 2, Sch.
121.—(1) The provision made by the following enactments shall apply [F21to importations], as mentioned in section 16(1) of the Act, subject to the adaptations prescribed by this regulation.
F22(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Section 129 of the Finance Act 1999 (recovery of certain amounts by the Commissioners) shall be regarded as providing for the recovery of a repayment of any relevant VAT (import VAT).]
Textual Amendments
F20Reg. 121 substituted (1.4.2000) by The Value Added Tax (Amendment) (No. 2) Regulations 2000 (S.I. 2000/634), regs. 1, 6
F21Words in reg. 121 inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 65 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F22Reg. 121(2) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 5(6) (with regs. 9-11) (as amended by S.I. 2020/1495, regs. 1(2), 22(3)(4)); S.I. 2020/1641, reg. 2, Sch.
[F23121A. In the Customs (Import Duty) (EU Exit) Regulations 2018, Part 10 (guarantees), in regulation 98(1), regard there being a third sub-paragraph as follows—U.K.
“(c)in relation to the VAT chargeable on the importation of goods into [F24Great Britain, from any territory not including Northern Ireland], the specified amount may be nil where in the opinion of an HMRC officer there is no risk to the payment.”]
Textual Amendments
F23Reg. 121A substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 5(7) (with regs. 9-11) (as amended by S.I. 2020/1495, regs. 1(2), 22(3)(4)); S.I. 2020/1641, reg. 2, Sch.
F24Words in reg. 121A substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 66 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F25121B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F25Reg. 121B omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 5(8) (with regs. 9-11) (as amended by S.I. 2020/1495, regs. 1(2), 22(3)(4)); S.I. 2020/1641, reg. 2, Sch.
F26121C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F26Reg. 121C omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 5(8) (with regs. 9-11) (as amended by S.I. 2020/1495, regs. 1(2), 22(3)(4)); S.I. 2020/1641, reg. 2, Sch.
121D.—(1) For the purposes of relief from import VAT incurred on the importation of goods into Great Britain from outside the United Kingdom, the provisions of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 are to be read as if the UK Reliefs document referred to in those Regulations was modified as follows.
(2) Regard sections 37 to 39 (returned goods relief) of the UK Reliefs document as requiring that the goods are re-imported into Great Britain by the same person who originally exported or re-exported the goods.
(3) Regard the amount of relief mentioned in sections 37 to 39 of the UK Reliefs document as reduced by the amount of any unpaid VAT.
(4) Regard the amount of import VAT in regulation 23 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 as reduced by the amount of any paid VAT.
(5) For the purposes of paragraphs (3) and (4)—
(a)“unpaid” refers to any part of the VAT charged and due on—
(i)a supply of the goods in the United Kingdom before the re-importation, or
(ii)an importation of the goods from outside the United Kingdom before the re-importation,
which has been repaid, remitted or otherwise not paid;
(b)“paid” refers to any part of the VAT charged, due and paid on—
(i)a supply of the goods in the United Kingdom before the re-importation, or
(ii)an importation of the goods from outside the United Kingdom before the re-importation,
in circumstances where there is no actual, or no prospect of, repayment or remission;
(c)a sum for which there is or was an entitlement or right to a deduction or refund within section 24 of the Act (input tax and output tax) is neither “unpaid” nor “paid”.
(6) In the circumstances described in paragraph (7) or (8), the provisions of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 are excepted from the legislation which is to apply as mentioned in section 16(1) of the Act (application of customs enactments).
(7) The circumstances are that—
(a)the re-importer contemplated by sections 37 to 39 of the UK Reliefs document makes a supply of, or concerning, the goods whilst those goods are under the inward processing procedure or in the course of, or after, the relevant exportation, re-exportation or re-importation of the goods,
(b)the place of supply for the purposes of VAT is determined by or under section 7 of the Act (place of supply of goods) as being outside the United Kingdom, and
(c)the goods nevertheless are, or may be, stored or physically used in the United Kingdom by or under the direction of that re-importer or the person to whom that supply is made (“recipient”);
and for these purposes “re-importer” and “recipient” include someone connected with either person or both persons as determined in accordance with sections 1122 and 1123 of the Corporation Tax Act 2010.
(8) The circumstances are that the goods in question were supplied at any time to any person pursuant to regulations 132 to 133 or pursuant to any corresponding provisions of the Isle of Man.]
Textual Amendments
F28122. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F28Reg. 122 omitted (31.12.2020) by virtue of The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 (S.I. 2019/60), regs. 1, 12(6) (with reg. 3(1)(2)) (as amended by S.I. 2020/1495, regs. 1(2), 20(3)); S.I. 2020/1641, reg. 2, Sch.
F29123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F29Reg. 123 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 5(9) (with regs. 9-11) (as amended by S.I. 2020/1495, regs. 1(2), 22(3)(4)); S.I. 2020/1641, reg. 2, Sch.
F30124. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F30Reg. 124 revoked (6.4.2006) by The Value Added Tax (Amendment) Regulations 2006 (S.I. 2006/587), regs. 1(3), 5
Commencement Information
I3Reg. 124 in force at 20.10.1995, see reg. 1
F31125. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F31Reg. 125 revoked (6.4.2006) by The Value Added Tax (Amendment) Regulations 2006 (S.I. 2006/587), regs. 1(3), 5
Commencement Information
I4Reg. 125 in force at 20.10.1995, see reg. 1
126.—[F33(1)] Subject to such conditions as the Commissioners may impose, VAT chargeable on the importation of goods which have been temporarily exported and are re-imported after having undergone repair, process or adaptation outside [F34Great Britain], or after having been made up or reworked outside [F34Great Britain], shall be payable as if such treatment or process had been carried out in [F34Great Britain], if the Commissioners are satisfied that—
(a)at the time of exportation the goods were intended to be re-imported after completion of the treatment or process outside [F34Great Britain], and
(b)the ownership in the goods was not transferred to any other person at exportation or during the time they were abroad.]
[F35(2) For the purposes of this regulation—
(a)the reference to the importation of goods does not include the removal of goods from Northern Ireland to Great Britain, and related expressions are to be interpreted accordingly;
(b)any reference to the exportation of goods does not include the removal of goods from Great Britain to Northern Ireland, and related expressions are to be interpreted accordingly.]
Textual Amendments
F32Reg. 126 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 5(10) (with regs. 9-11) (as amended by S.I. 2020/1495, regs. 1(2), 22(3)(4)); S.I. 2020/1641, reg. 2, Sch.
F33Reg. 126 renumbered as reg. 126(1) (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 68(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F34Words in reg. 126 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 68(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F36127. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F36Reg. 127 omitted (1.4.1999) by virtue of The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 11
Commencement Information
I5Reg. 127 in force at 20.10.1995, see reg. 1
128. Where the Commissioners are satisfied that a container is to be exported to a place outside [F37Great Britain], its supply, subject to such conditions as they may impose, shall be zero-rated.
Textual Amendments
F37Words in reg. 128 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 69 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Commencement Information
I6Reg. 128 in force at 20.10.1995, see reg. 1
129. —
(1) Where the Commissioners are satisfied that—
(a)goods intended for export to a place outside [F38Great Britain] have been supplied [F39at a time when they were located in Great Britain] F40... to—
(i)a person not resident in [F38Great Britain],
(ii)a trader who has no business establishment in [F38Great Britain] from which taxable supplies are made, or
(iii)an overseas authority, F41...
(b)the goods were exported to a place outside [F38Great Britain], [F42and]
[F43(c)the goods are not personal gifts on export as defined in regulation 2 of the Customs (Export) (EU Exit) Regulations 2019,] [F44and]
[F45(d)any conditions that may be specified by the Commissioners in a notice published by them have been met,]
the supply, subject to such [F46other] conditions as they may impose, shall be zero-rated.
F47(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F38Words in reg. 129 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 70(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F39Words in reg. 129(1)(a) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 70(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F40Words in reg. 129(1)(a) deleted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Value Added Tax (Amendment) (No. 2) Regulations 2013 (S.I. 2013/2241), regs. 1(1), 3
F41Word in reg. 129(1)(a)(iii) omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 11(3)(a)
F42Word in reg. 129(1)(b) inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 11(3)(b)
F43Reg. 129(1)(c) inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 11(3)(c)
F44Word in reg. 129(1)(c) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 70(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F45Reg. 129(1)(d) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 70(d) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F46Word in reg. 129(1) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 70(e) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F47Reg. 129(2) omitted (1.7.2003) by virtue of The Value Added Tax (Amendment) (No. 4) Regulations 2003 (S.I. 2003/1485), regs. 1(1), 6 (with reg. 1(2))
Commencement Information
I7Reg. 129 in force at 20.10.1995, see reg. 1
F49130. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F48Reg. 130, 131 heading omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 11(4)
F49Reg. 130 omitted (1.7.2003) by virtue of The Value Added Tax (Amendment) (No. 4) Regulations 2003 (S.I. 2003/1485), regs. 1(1), 6 (with reg. 1(2))
Commencement Information
I8Reg. 130 in force at 20.10.1995, see reg. 1
F50131. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F50Reg. 131 omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 11(5)
132.—[F52(1)] The Commissioners may, on application by an overseas visitor who intends to depart from [F53Great Britain] within 15 months and remain outside [F53Great Britain] for a period of at least 6 months, permit him within 12 months of his intended departure to purchase, from a registered person, a F54... motor vehicle [F55located in Great Britain at the time of its purchase] without payment of VAT, for subsequent export, and its supply, subject to such conditions as they may impose, shall be zero-rated.
[F56(2) The conditions that the Commissioners may impose under paragraph (1) may be specified in a notice published by them.]
Textual Amendments
F51Reg. 132 heading inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 72 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F52Reg. 132 renumbered as reg. 132(1) (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 71(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F53Words in reg. 132(1) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 71(b)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F54Word in reg. 132 omitted (1.4.2000) by The Value Added Tax (Amendment) Regulations 2000 (S.I. 2000/258), regs. 1(3), 6
F55Words in reg. 132(1) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 71(b)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F56Reg. 132(2) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 71(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Commencement Information
I9Reg. 132 in force at 20.10.1995, see reg. 1
133.—[F57(1)] The Commissioners may, on application by any person who intends to depart from [F58Great Britain] within 9 months and remain outside [F58Great Britain] for a period of at least 6 months, permit him within 6 months of his intended departure to purchase, from a registered person, a F59... motor vehicle [F60located in Great Britain at the time of its purchase] without payment of VAT, for subsequent export, and its supply, subject to such conditions as they may impose, shall be zero-rated.U.K.
[F61(2) The conditions that the Commissioners may impose under paragraph (1) may be specified in a notice published by them.]
Textual Amendments
F57Reg. 133 renumbered as reg. 133(1) (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 73(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F58Words in reg. 133(1) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 73(b)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F59Word in reg. 133 omitted (1.4.2000) by The Value Added Tax (Amendment) Regulations 2000 (S.I. 2000/258), regs. 1(3), 6
F60Words in reg. 133(1) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 73(b)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F61Reg. 133(2) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 73(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Commencement Information
I10Reg. 133 in force at 20.10.1995, see reg. 1
1979 c. 4 ; section 8 was substituted by section 6(1) of the Finance Act 1988 (c. 39) .
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