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Part XVI IMPORTATIONS, EXPORTATIONS AND REMOVALS IN RESPECT OF GREAT BRITAINF1

United Kingdom

  1. 117Interpretation of Part XVI
  2. 118Enactments excepted
  3. 119Regulations excepted
  4. 120EU legislation excepted
  5. 121Adaptations
  6. 121ARegulation 121A
  7. 121BRegulation 121B
  8. 121CRegulation 121C
  9. 121DModifications and exceptions for the application of returned goods relief
  10. 121ERepayment of import VAT to certain taxable persons
  11. 122Postal importations by registered persons in the course of business
  12. 123Temporary importations
  13. 124Reimportation of certain goods by non-taxable persons
  14. 125Reimportation of certain goods by taxable persons
  15. 126Reimportation of goods exported for treatment or process
  16. 127Supplies to export houses
  17. 128Export of freight containers
  18. 129Supplies to overseas persons
  19. 130...
  20. 131Regulation 131
  21. 132Supplies to persons departing from Great Britain
  22. 133Regulation 133

Annotations

Textual amendments

F1

Words in Pt. 16 heading 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, 60 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.