SCHEDULES
SCHEDULE 8 Zero-rating
C1Part II The Groups
Annotations:
Modifications etc. (not altering text)
Group 13— Imports, exports etc.
1 Item No.
The supply before the delivery of an entry (within the meaning of regulation 5 of the M1Customs Controls on Importation of Goods Regulations 1991)) under an agreement requiring the purchaser to make such entry of goods imported from a place outside the member States.
Sch. 8 Pt. II Group 12 Note (2D)(i) is revoked (7.12.2015) as it appears in the inserting provision S.I. 2009/2972, art. 6 by virtue of The National Health Service (General Medical Services Contracts) Regulations 2015 (S.I. 2015/1862), regs. 1(2), 98, Sch. 5