PART XVIIMPORTATIONS, EXPORTATIONS AND REMOVALS F5IN RESPECT OF GREAT BRITAIN

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Amendments (Textual)

F3Reimportation of goods exported for treatment or process126

F41

Subject to such conditions as the Commissioners may impose, VAT chargeable on the importation of goods which have been temporarily exported and are re-imported after having undergone repair, process or adaptation outside F2Great Britain, or after having been made up or reworked outside F2Great Britain, shall be payable as if such treatment or process had been carried out in F2Great Britain, if the Commissioners are satisfied that—

a

at the time of exportation the goods were intended to be re-imported after completion of the treatment or process outside F2Great Britain, and

b

the ownership in the goods was not transferred to any other person at exportation or during the time they were abroad.

F12

For the purposes of this regulation—

a

the reference to the importation of goods does not include the removal of goods from Northern Ireland to Great Britain, and related expressions are to be interpreted accordingly;

b

any reference to the exportation of goods does not include the removal of goods from Great Britain to Northern Ireland, and related expressions are to be interpreted accordingly.