The Value Added Tax Regulations 1995

Enactments excepted U.K.

118.  There shall be excepted from the enactments which are to apply [F1 to importations] 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)—

F2 (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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),

[F3 (ca) the Taxation (Cross-border Trade) Act 2018—

(i) section 16 (value of chargeable goods),

(ii) section 36 (outward processing procedure),

(iii) Schedule 2, Part 5 (authorised use procedure), except to the extent that it relates to the matters referred to in regulation 119(2)(a), and

(iv) Schedule 2, Part 6 (temporary admission procedure), except to the extent that it relates to full relief from a liability to import duty in relation to a temporary admission procedure,]

(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), F4 ...

(f) the Tobacco Products Duty Act 1979(6), section 2(2) (remission or repayment of duty on tobacco products) [F5 , 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

F1 Words in reg. 118 inserted (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, 63(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F2 Reg. 118(c)(i)(ii) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 5(3)(a) (with regs. 9-11) (as amended by S.I. 2020/1495, regs. 1(2), 22(3)(4)); S.I. 2020/1641, reg. 2, Sch.

F3 Reg. 118(ca) inserted (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, 63(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F4 Word 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)

F5 Reg. 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

I1 Reg. 118 in force at 20.10.1995, see reg. 1

(1)

1979 c. 4 ; section 8 was substituted by section 6(1) of the Finance Act 1988 (c. 39) .

(2)

1979 c. 5 .

(3)

1979 c. 2 .

(4)

1979 c. 3 .

(5)

1979 c. 58 .

(6)

1979 c. 7 .