Regulation 3 Zero rating: transportI1

United Kingdom

(1)

Group 8 of Schedule 8 M1 to VATA (zero rating: transport) is amended as follows.

(2)

For Item 5 M2 substitute—

“
5
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.”.

(3)

In Item 11 M3, in paragraph (a)—

(a)

in sub-paragraph (i)—

(i)

in paragraph (a), after “exported” insert “ to a place outside the United Kingdom ”;

(ii)

in paragraph (b), after “imported” insert “ from a place outside the United Kingdom ”;

(b)

in sub-paragraph (ii), for “that place” substitute “ the place from which the goods are to be so exported, or the place to which they have been so imported ”.

Annotations

Marginal citations

M1: Schedule 8 (zero-rating) has effect by virtue of section 30 of VATA; for relevant amendments see footnotes below.
M2: Item 5 of Group 8 of Schedule 8 to VATA was amended by paragraph 94(1) and (4)(a) of Schedule 8 to TCTA. See also paragraph 3 of Schedule 9ZB to VATA, which provides that references to importation are to be read as including removal of goods from Northern Ireland to Great Britain and vice versa.
M3: Item 11 of Group 8 of Schedule 8 to VATA was amended by S.I. 1995/653 and paragraph 94(1) and (4)(b) of Schedule 8 to TCTA.

Commencement

I1: Reg. 3 in force at 1.8.2021, see reg. 1 (as amended by S.I. 2021/779, regs. 1, 2)