The Value Added Tax Regulations 1995 No. 2518

PART XVI U.K. IMPORTATIONS, EXPORTATIONS AND REMOVALS

Export of freight containers U.K.

128.  Where the Commissioners are satisfied that a container is to be exported to a place outside the member States, its supply, subject to such conditions as they may impose, shall be zero-rated.

Commencement Information

I1 Reg. 128 in force at 20.10.1995, see reg. 1