Part 2 Liability for VAT on removals: exceptions

United Kingdom

1. 3Removals of gold: customer to account
2. 4Removals of investment gold: person to account is the person who would have accounted for VAT on the supply
3. 5Section 55A supplies: customer to account
4. 6Removals where goods declared to special customs procedure
5. 6ARegulation 6A
6. 7Movement of own goods and on behalf of third party: remover to account
7. 8Removals from Northern Ireland to Great Britain – zero-rating of supplies for export
8. 9Regulation 9
9. 10Regulation 10
10. 11Regulation 11
11. 12Gifts from Great Britain to Northern Ireland: sender to account
12. 13Other removals by non-taxable persons
13. 14Removals from the Isle of Man to Northern Ireland