- Latest available (Revised)
- Point in Time (15/08/2009)
- Original (As made)
Version Superseded: 31/12/2020
Point in time view as at 15/08/2009. This version of this provision has been superseded.
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, Section 118.
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.
118. There shall be excepted from the enactments which are to apply 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)—
(i)section 43(5) (provisions as to duty on re-imported goods),
(ii)section 125(1) and (2) (valuation of goods for the purpose of ad valorem duties),
(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),
(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), F1...
(f)the Tobacco Products Duty Act 1979(6), section 2(2) (remission or repayment of duty on tobacco products) [F2, 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
F1Word 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)
F2Reg. 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
I1Reg. 118 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) .
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.