{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021/regulation-3.json",
  "legislation": "uksi/2021/714",
  "legislation_title": "The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Zero rating: transport",
  "text": "(1) Group 8 of Schedule 8 to VATA (zero rating: transport) is amended as follows.\n(2) For Item 5 substitute—\n“\n5 The transport of goods—\n(a) in the course of an importation from a place outside to a place within the United Kingdom, or\n(b) in the course of an exportation from a place within to a place outside the United Kingdom.”.\n(3) In Item 11 , in paragraph (a)—\n(a) in sub-paragraph (i)—\n(i) in paragraph (a), after “exported” insert “ to a place outside the United Kingdom ”;\n(ii) in paragraph (b), after “imported” insert “ from a place outside the United Kingdom ”;\n(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 ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Schedule 8 (zero-rating) has effect by virtue of section 30 of VATA; for relevant amendments see footnotes below."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "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."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 in force at 1.8.2021, see reg. 1 (as amended by S.I. 2021/779, regs. 1, 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/714/regulation/3",
    "retrieved_at": "2026-10-28T22:12:15.585068+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}