85 Exemption for certain sales.U.K.
This Part of this Act shall not apply—
(a)to the sale of any material in the case of which, at the time when apart from section 66(3) of this Act the material would fall to be treated as delivered to the purchaser in pursuance of the contract of sale, the material is not in the United Kingdom or, having been imported, has not been released from customs control;
(b)to the sale of any material which is to be delivered to the purchaser outside the United Kingdom;
(c)to the sale of any material in the exercise of a statutory power to enforce a right or to satisfy a claim or lien; or
(d)where the sale is made by a sheriff, bailiff or other officer to satisfy a writ of execution or warrant or decree of any court, or a distress for rent or warrant of distress.
Modifications etc. (not altering text)
C1S. 85 modified: (S.) (31.1.2001) by S.S.I. 2000/453, reg. 20(3); (E.)(29.10.2000) by S.I. 2000/2481, reg. 20(4)
s. 85 modified (W.) (1.3.2001) by S.I. 2001/343, reg. 18(4)