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The Value Added Tax Regulations 1995
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- UK Statutory Instruments
- 1995 No. 2518
- PART XVI
- Regulation 145
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Changes over time for: Section 145
Version Superseded: 22/04/2011
Alternative versions:
- 20/10/1995- Amendment
- 01/11/1997
Point in time - 22/04/2011- Amendment
- 31/12/2020- Amendment
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Point in time view as at 01/11/1997. This version of this provision has been superseded.
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Customs and excise legislation to be appliedU.K.
145. —
(1) Subject to paragraph (2) below, where goods are exported from the United Kingdom to the territories prescribed in regulation 136 or 137 the provisions made by or under the Customs and Excise Management Act 1979(1) in relation to the exportation of goods to places outside the member States shall apply (so far as relevant) for the purpose of ensuring the correct application of the zero rate of VAT to such goods.
(2) Where goods are being exported from the United Kingdom to the territories prescribed in regulation 137, section 4 of the Finance (No. 2) Act 1992 (enforcement powers) shall apply to such goods as if references in that section to “member States” excluded the territories prescribed in regulation 137.
Commencement Information
I1Reg. 145 in force at 20.10.1995, see reg. 1
(1)
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