PART XVI U.K.IMPORTATIONS, EXPORTATIONS AND REMOVALS

Supplies of goods subject to excise duty to persons who are not taxable in another member State U.K.

135.  Where the Commissioners are satisfied that—

(a) a supply by a taxable person of goods subject to excise duty involves their removal from the United Kingdom to another member State,

(b) that supply is other than to a person taxable in another member State and the place of supply is not, by virtue of section 7(5) of the Act, treated as outside the United Kingdom,

(c) the goods have been removed to another member State in accordance with the provisions of the [F1 Excise Goods (Holding, Movement and Duty Point) Regulations 2010], and

(d) the goods are not goods in relation to whose supply the taxable person has opted, pursuant to section 50A of the Act, for VAT to be charged by reference to the profit margin on the supply,

the supply, subject to such conditions as they may impose, shall be zero-rated.

Textual Amendments

F1 Words in reg. 135(c) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Value Added Tax (Amendment) (No. 2) Regulations 2013 (S.I. 2013/2241), regs. 1(1), 4

Commencement Information

I1 Reg. 135 in force at 20.10.1995, see reg. 1