The Value Added Tax Regulations 1995 No. 2518

PART XVI U.K. IMPORTATIONS, EXPORTATIONS AND REMOVALS [F1 IN RESPECT OF GREAT BRITAIN]

Textual Amendments

F1 Words in Pt. 16 heading inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 60 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Export of freight containers U.K.

128.  Where the Commissioners are satisfied that a container is to be exported to a place outside [F2 Great Britain], its supply, subject to such conditions as they may impose, shall be zero-rated.

Textual Amendments

F2 Words in reg. 128 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 69 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Commencement Information

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