Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (codified version) (c. 132)

TITLE XII U.K. MISCELLANEOUS IMPORTS

CHAPTER 6 U.K. Fuels and lubricants present in land motor vehicles and special containers

Article 85 U.K.

Member States may limit the application of the exemption for fuel contained in the standard fuel tanks of commercial motor vehicles and special containers:

(a)

when the vehicle comes from a third country or third territory, to 200 litres per vehicle and per journey;

(b)

to 200 litres per special container and per journey.