Value Added Tax Regulations 1995
Sections and provisions with full text and the judgments that cite each one.
Section 121 — Adaptations
Adaptations 121 1 The provision made by the following enactments shall apply to importations , as mentioned in section 16(1) of the Act, subject to the adaptations prescribed by this regulation. 2 .…
Section 121D — Modifications and exceptions for the application of returned goods relief
Modifications and exceptions for the application of returned goods relief 121D 1 For the purposes of relief from import VAT incurred on the importation of goods into Great Britain from outside the…
Section 121E — Repayment of import VAT to certain taxable persons
Repayment of import VAT to certain taxable persons 121E 1 This regulation applies where— a a taxable person (“ P ”) has paid to the Commissioners an amount in respect of import VAT (“the import VAT”)…
Section 122 — Postal importations by registered persons in the course of business
Postal importations by registered persons in the course of business 122 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 123 — Temporary importations
Temporary importations 123 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 124 — Reimportation of certain goods by non-taxable persons
Reimportation of certain goods by non-taxable persons 124 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 125 — Reimportation of certain goods by taxable persons
Reimportation of certain goods by taxable persons 125 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 126 — Reimportation of goods exported for treatment or process
Reimportation of goods exported for treatment or process 126 1 Subject to such conditions as the Commissioners may impose, VAT chargeable on the importation of goods which have been temporarily…
Section 127 — Supplies to export houses
Supplies to export houses 127 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 128 — Export of freight containers
Export of freight containers 128 Where the Commissioners are satisfied that a container is to be exported to a place outside Great Britain , its supply, subject to such conditions as they may impose,…
Section 129 — Supplies to overseas persons
Supplies to overseas persons 129 — 1 Where the Commissioners are satisfied that— a goods intended for export to a place outside Great Britain other than Northern Ireland have been supplied at a time…
Section 130 — ...
... 130 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 132 — Supplies to persons departing from Great Britain
Supplies to persons departing from Great Britain 132 1 The Commissioners may, on application by an overseas visitor who intends to depart from Great Britain within 15 months and remain outside Great…
Section 133A — Interpretation
Interpretation 133A 1 his Part applies to importations, exportations and removals in respect of Northern Ireland. 2 In this Part— “Commission Delegated Regulation” means Commission Delegated…
Section 133AB — Enactments excepted
Enactments excepted 133AB There shall be excepted from the enactments which are to apply to importations as mentioned in section 16(1) of the Act— a the Alcoholic Liquor Duties Act 1979— i section 5A…
Section 133B — Supplies to persons outside the relevant states
Supplies to persons outside the relevant states 133B Where the Commissioners are satisfied that— 1 goods intended for export to a place outside the relevant states have been supplied at a time when…
Section 133AC — Regulations excepted
Regulations excepted 133AC 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…
Section 133C — VAT Retail Export Scheme
VAT Retail Export Scheme 133C 1 Where the Commissioners are satisfied that— a goods, which at the time of the supply were located in Northern Ireland, have been supplied to a person who is an…
Section 133AD — 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)…
Section 133D — Supplies to persons departing from the relevant states
Supplies to persons departing from the relevant states 133D 1 The Commissioners may, on application by an overseas visitor who intends to depart from the relevant states within 15 months and remain…
Section 133AE — Adaptations
Adaptations 133AE 1 The provision made by the following enactments shall apply to importations as provided for in section 16(1) of the Act subject to the following adaptations— a section 125(3) of…
Section 133E
133E 1 The Commissioners may, on application by any person who intends to depart from the relevant states within 9 months and remain outside the relevant states for a period of at least 6 months,…
Section 133F — Supplies to persons taxable in a member State
Supplies to persons taxable in a member State 133F 1 Subject to regulation 133G, where the Commissioners are satisfied that — a a supply of goods by a taxable person involves their removal from…
Section 133G
133G The zero-rating provided for by regulation 133F shall be revoked where, in relation to the supply mentioned in that regulation— a the taxable person who makes the supply fails to comply with the…
Section 133H — Additional provision in relation to importations, exportations and removals in respect of Northern Ireland
Additional provision in relation to importations, exportations and removals in respect of Northern Ireland 133H 1 The Commissioners may make additional provision in relation to importation,…
Section 133I — Supplies of goods subject to excise duty to persons who are not taxable in a member state
Supplies of goods subject to excise duty to persons who are not taxable in a member state 133I Where the Commissioners are satisfied that— a a supply by a taxable person of goods subject to excise…
Section 133AJ — Adaptations and exceptions for the application of returned goods relief in Northern Ireland
Adaptations and exceptions for the application of returned goods relief in Northern Ireland 133AJ 1 The application of the Union Customs Code, the Commission Implementing Regulation and the…
Section 133J — Scope of territories
Scope of territories 133J 1 For the purposes of the Act, the following territories shall be treated as excluded from the territory of the European Union— a Andorra; b San Marino; c the Aland Islands.…
Section 133AK — Temporary importations into Northern Ireland
Temporary importations into Northern Ireland 133AK 1 Subject to such conditions as the Commissioners may impose, the VAT chargeable on the importation of goods shall not be payable where— a a taxable…
Section 133K — Entry and exit formalities and use of the internal Community transit procedure in Northern Ireland
Entry and exit formalities and use of the internal Community transit procedure in Northern Ireland 133K 1 Where goods enter Northern Ireland from the territories specified in regulation 133J(1) or…
Section 133AL — Northern Ireland: re-importation of goods exported for treatment or process
Northern Ireland: re-importation of goods exported for treatment or process 133AL 1 Subject to such conditions as the Commissioners may impose, VAT chargeable on the NI importation of goods which…
Section 133L — Customs and excise legislation to be applied in Northern Ireland
Customs and excise legislation to be applied in Northern Ireland 133L Subject to regulation 133N, where goods are imported into the United Kingdom by reason of their entry into Northern Ireland from…
Section 133AM — Export of freight containers from Northern Ireland
Export of freight containers from Northern Ireland 133AM Where the Commissioners are satisfied that a container is to be exported, its supply, subject to such conditions as they may impose, shall be…
Section 133AN — Repayments of import VAT to certain persons
Repayments of import VAT to certain persons 133AN 1 For the purposes of this regulation and regulations 133AO and 133AP, “ import VAT ” means VAT chargeable by virtue of section 1(1)(c) of the Act as…
Section 134 — Supplies to persons taxable in another member State
Supplies to persons taxable in another member State 134 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 135 — Supplies of goods subject to excise duty to persons who are not taxable in another member State
Supplies of goods subject to excise duty to persons who are not taxable in another member State 135 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 136 — Territories to be treated as excluded from or included in the territory of the European Union and of the member States
Territories to be treated as excluded from or included in the territory of the European Union and of the member States 136 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 140 — Entry and exit formalities
Entry and exit formalities 140 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 141 — Use of the internal Union transit procedure
Use of the internal Union transit procedure 141 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 142 — Customs and excise legislation to be applied
Customs and excise legislation to be applied 142 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144 . . . . . . .…
Section 145A — Interpretation of Part XVI(A)
Interpretation of Part XVI(A) 145A 1 In this Part unless the context otherwise requires— “eligible goods” has the meaning given by section 18B(6); “fiscal warehouse” includes all fiscal warehouses…
Section 145B — Fiscal warehousing certificates
Fiscal warehousing certificates 145B 1 ... The certificate referred to in section 18B(2)(d) (supplies of goods intended for fiscal warehousing) shall contain the information indicated in the form…
Section 145C — Certificates connected with services in fiscal or other warehousing regimes
Certificates connected with services in fiscal or other warehousing regimes 145C The certificate referred to in section 18C(1)(c) (certificate required for the zero-rating of certain services…
Section 145D — VAT invoices relating to services performed in fiscal or other warehousing regimes
VAT invoices relating to services performed in fiscal or other warehousing regimes 145D 1 This regulation applies to the invoice referred to in section 18C(1)(e) (invoice required for the zero-rating…
Section 145E — Fiscal warehousing regimes
Fiscal warehousing regimes 145E 1 Upon any eligible goods entering a fiscal warehouse the relevant fiscal warehousekeeper shall record their entry in his relevant fiscal warehousing record. 2…
Section 145F — The fiscal warehousing record and stock control
The fiscal warehousing record and stock control 145F 1 In addition to the records referred to in regulation 31, a fiscal warehousekeeper shall maintain a fiscal warehousing record for any fiscal…
Section 145G — Fiscal warehousing transfers in Great Britain
Fiscal warehousing transfers in Great Britain 145G 1 Subject to paragraphs (2) and (3) below, a fiscal warehousekeeper (“the original fiscal warehousekeeper”) may permit eligible goods which are…
Section 145H — Removal of goods from a fiscal warehousing regime and transfers outside Great Britain
Removal of goods from a fiscal warehousing regime and transfers outside Great Britain 145H 1 Without prejudice to sections 18F(5), 18F(6) and the following paragraphs of this regulation, eligible…
Section 145J — Payment on removal of goods from a fiscal warehousing regime
Payment on removal of goods from a fiscal warehousing regime 145J 1 The Commissioners may, in respect of a person who is seeking to remove or cause the removal of eligible goods from a fiscal…
Section 145K — Place of supply of goods subject to warehousing regime
Place of supply of goods subject to warehousing regime 145K 1 Section 18(1) (supply of goods subject to warehousing regime and before duty point treated as taking place outside the United Kingdom)…