Export of freight containersU.K.
128. Where the Commissioners are satisfied that a container is to be exported to a place outside [F1Great Britain], its supply, subject to such conditions as they may impose, shall be zero-rated.
Textual Amendments
F1Words 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
I1Reg. 128 in force at 20.10.1995, see reg. 1