Section 133AD — Value Added Tax Regulations 1995: Union customs legislation excepted

Union customs legislation excepted 133AD There shall be excepted from the enactments which are to apply in respect of importations as mentioned in section 16(1) of the Act—

a Council Regulation (EC) 1186/2009 on conditional reliefs from duty on the final importation of goods and any implementing Regulations made thereunder so far as they apply by virtue of section 7A of the European Union (Withdrawal) Act 2018;

b the following Articles of the Union Customs Code and any implementing Regulations made thereunder, so far as they apply by virtue of section 7A of the European Union (Withdrawal) Act 2018—

i Article 112 (other payment facilities);

ii Article 114(3) and (4) (interest on arrears of duty); iii Article 116(6) (interest on certain repayments by the authorities);

iv Articles 250 to 253 so far as they relate to partial relief on temporary admission into Northern Ireland;

v Articles 259 to 262 (outward processing);

c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .