# The Value Added Tax Regulations 1995, Regulation 133AC: Regulations excepted


The provision made by or under the following subordinate legislation shall be excepted from applying to importations as mentioned in section 16(1) of the Act—
(a) regulations 16(4) and (5) and 19(1)(b) of the Excise Warehousing (Etc.) Regulations 1988 (certain removals from warehouse);
(b) any regulations made under section 197(2)(f) of the Finance Act 1996 (rate of interest on overdue customs duty and on repayments of amounts paid by way of customs duty).

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/133AC (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-133AC
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.