The Value Added Tax Regulations 1995 No. 2518

[F1 PART 16ZA U.K. Importations, exportations and removals in respect of Northern Ireland

Textual Amendments

F1 Pt. 16ZA 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, 74 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[F2 Export of freight containers from Northern Ireland U.K.

133AM.   Where the Commissioners are satisfied that a container is to be exported, its supply, subject to such conditions as they may impose, shall be zero-rated.]]

Textual Amendments

F2 Regs. 133AB-133AM inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43