OpenLegislation

Article 136

United Kingdom

Original text. Later amendments are not shown.

Member States shall exempt the following transactions:

  1. (a)

    F1the supply of goods used solely for an activity exempted under Articles 132, 135, 371, 375, 376 and 377, Article 378(2), Article 379(2) and Articles 380 to 390c, if those goods have not given rise to deductibility;

  2. (b)

    the supply of goods on the acquisition or application of which VAT was not deductible, pursuant to Article 176.

Annotations

Textual amendments

F1

Substituted by Act concerning the conditions of accession of the Republic of Croatia and the adjustments to the Treaty on European Union, the Treaty on the Functioning of the European Union and the Treaty establishing the European Atomic Energy Community.