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The Value Added Tax Regulations 1995
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- UK Statutory Instruments
- 1995 No. 2518
- PART XVI
- Regulation 126
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Changes over time for: Section 126
Version Superseded: 31/12/2020
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- 20/10/1995- Amendment
- 20/10/1995
Point in time - 31/12/2020- Amendment
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Point in time view as at 20/10/1995. This version of this provision has been superseded.
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Reimportation of goods exported for treatment or processU.K.
126. Subject to such conditions as the Commissioners may impose, VAT chargeable on the importation of goods from a place outside the member States which have been temporarily exported from the member States and are reimported after having undergone repair, process or adaptation outside the member States, or after having been made up or reworked outside the member States, shall be payable as if such treatment or process had been carried out in the United Kingdom, if the Commissioners are satisfied that—
(a)at the time of exportation the goods were intended to be reimported after completion of the treatment or process outside the member States, and
(b)the ownership in the goods was not transferred to any other person at exportation or during the time they were abroad.
Commencement Information
I1Reg. 126 in force at 20.10.1995, see reg. 1
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