# The Value Added Tax (Amendment) (No. 5) Regulations 2003, Regulation 5: Importations


For regulation 120(2)(b) substitute—
“(b) in Commission Regulation (EEC) No 2454/93 which contains provisions implementing the Community Customs Code—
(i) Articles 496 to 523, Articles 536 to 544 and Article 550 (but only to the extent that these Articles apply to the drawback system of inward processing relief),
(ii) Article 519 (compensatory interest),
(iii) Articles 585 to 592 (outward processing) (and Articles 496 to 523 to the extent that they are relevant to outward processing),
(iv) Articles 844 to 856 and Article 882 (returned goods).”.

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Source: https://www.legislation.gov.uk/uksi/2003/2318/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2003/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.