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The Value Added Tax Regulations 1995
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- UK Statutory Instruments
- 1995 No. 2518
- PART 16ZA
- Regulation 133AD
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[F1[F2Union customs legislation exceptedU.K.
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);
F3(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]
Textual Amendments
F1Pt. 16ZA 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, 74 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F2Regs. 133AB-133AM inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43
F3Reg. 133AD(c) omitted (1.12.2021) by virtue of The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 24
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