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Part 3 Modifications in relation to exportsF1

  1. Movements of goods by charities
  2. Goods exported from Northern Ireland
  3. Zero-rating regulations
  4. Zero-rating of supply of exported goods let on hire
  5. Application of section 30(10)
  6. Relief from VAT on importation of goods
  7. Schedule 8: modifications to Group 13 and 15

Annotations

Textual amendments

F1

Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9