Regulation 128 Export of freight containersI1
United Kingdom
Where the Commissioners are satisfied that a container is to be exported to a place outside F1Great Britain, its supply, subject to such conditions as they may impose, shall be zero-rated.
Annotations
Textual amendments
- F1
Words in reg. 128 substituted (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, 69 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Commencement
- I1
Reg. 128 in force at 20.10.1995, see reg. 1
Notes on Part XVI
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.