Paragraph 5 F1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 8 Pt. 2 Group 12 Note (5H)(e) words omitted by Health and Social Care Act 2012 Sch. 14 para. 67(a)
Sch. 8 Pt. 2 Group 12 Note (7)(a) words repealed by Welfare Reform Act 2012 Sch. 14 Pt. 9
Sch. 8 Pt. 2 Group 15 Note (4)(i) words substituted by Health and Social Care Act 2012 Sch. 14 para. 67(b)
Sch. 8 Pt. 2 Group 12 words repealed by The Welfare Reform (Northern Ireland) Order 2015 Sch. 12 Pt. 8
Sch. 8 Pt. 2 Group 8 Item 12 substituted by Value Added Tax (Tour Operators) 2019 reg. 6

The transport of goods—

(a)

in the course of an importation from a place outside to a place within the United Kingdom, or

(b)

in the course of an exportation from a place within to a place outside the United Kingdom.

Annotations

F1: Sch. 8 Group 8 Item 5 substituted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 3(2) (as amended by S.I. 2021/779, regs. 1, 2)

C1: Sch. 8 Pt. 2 modified (temp. until 31.3.2027) (1.10.2026) by The Value Added Tax (Supplies of Domestic Electricity) Order 2026 (S.I. 2026/987), arts. 1(1), 3(3) (with art. 1(2))