# The Value Added Tax Regulations 1995, Regulation 133AM: Export of freight containers from Northern Ireland


Where the Commissioners are satisfied that a container is to be exported, its supply, subject to such conditions as they may impose, shall be zero-rated.

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