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The Value Added Tax Regulations 1995
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- UK Statutory Instruments
- 1995 No. 2518
- PART XVI
- Regulation 144
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Customs and excise legislation to be applied
144. Where goods are exported from the United Kingdom to the territories prescribed in regulation 136 or 137 the provisions relating to the export of goods to a place outside the customs territory of the Community contained in Council Regulation (EEC) No. 2913/92 and Commission Regulation (EEC) No. 2454/93 shall apply for the purpose of ensuring the correct application of the zero rate of VAT to such goods.
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