# The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021, Regulation 3: Zero rating: transport

Extent: E+W+S+N.I.

(1) Group 8 of Schedule 8 to VATA (zero rating: transport) is amended as follows.
(2) For Item 5 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 , 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 ”.

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Source: https://www.legislation.gov.uk/uksi/2021/714/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.