Textual Amendments
F1Pt. 16(A) and heading inserted (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 12, 13
145K.—(1) Section 18(1) (supply of goods subject to warehousing regime and before duty point treated as taking place outside the United Kingdom) shall not apply in the following prescribed circumstances.
(2) The circumstances are—
(a)that there is a supply of goods that would but for this regulation be treated for the purposes of the Act as taking place outside the United Kingdom by virtue of section 18(1);
(b)the whole or part of the business carried on by the supplier of those goods consists in supplying to a number of persons goods to be sold, by them or others, by retail;
(c)that supplier is a taxable person (or would be a taxable person but for section 18(1)); and
(d)that supply is to a person who is not a taxable person, and
(i)consists in a supply of goods to that person to be sold, by that person, by retail, or
(ii)consists in a supply of goods to that person by retail.]
Textual Amendments
F2Reg. 145K inserted (1.9.2005) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(3), 10