OpenLegislation

Part 16ZA Importations, exportations and removals in respect of Northern IrelandF1

United Kingdom

  1. 133AInterpretation
  2. 133ABEnactments excepted
  3. 133ACRegulations excepted
  4. 133ADUnion customs legislation excepted
  5. 133AEAdaptations
  6. 133AFAdaptations
  7. 133AGAdaptations
  8. 133AHAdaptations
  9. 133AIAdaptations
  10. 133AJAdaptations and exceptions for the application of returned goods relief in Northern Ireland
  11. 133AKTemporary importations into Northern Ireland
  12. 133ALNorthern Ireland: re-importation of goods exported for treatment or process
  13. 133AMExport of freight containers from Northern Ireland
  14. 133ANRepayments of import VAT to certain persons
  15. 133AORepayments of import VAT to certain persons
  16. 133APRepayments of import VAT to certain persons
  17. 133BSupplies to persons outside the relevant states
  18. 133CVAT Retail Export Scheme
  19. 133DSupplies to persons departing from the relevant states
  20. 133ERegulation 133E
  21. 133FSupplies to persons taxable in a member State
  22. 133GRegulation 133G
  23. 133HAdditional provision in relation to importations, exportations and removals in respect of Northern Ireland
  24. 133ISupplies of goods subject to excise duty to persons who are not taxable in a member state
  25. 133JScope of territories
  26. 133KEntry and exit formalities and use of the internal Community transit procedure in Northern Ireland
  27. 133LCustoms and excise legislation to be applied in Northern Ireland
  28. 133MCustoms and excise legislation to be applied in Northern Ireland
  29. 133NCustoms and excise legislation to be applied in Northern Ireland
  30. 134Supplies to persons taxable in another member State
  31. 134ARegulation 134A
  32. 135Supplies of goods subject to excise duty to persons who are not taxable in another member State
  33. 136Territories to be treated as excluded from or included in the territory of the European Union and of the member States
  34. 137Regulation 137
  35. 138Regulation 138
  36. 139Regulation 139
  37. 140Entry and exit formalities
  38. 141Use of the internal Union transit procedure
  39. 142Customs and excise legislation to be applied
  40. 143Customs and excise legislation to be applied
  41. 144Customs and excise legislation to be applied
  42. 145Customs and excise legislation to be applied

Annotations

Textual amendments

F1

Pt. 16ZA inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 74 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.