Related Commentary  Related Cases

123  [Omitted by SI 2019/513, reg. 5(9).]

History

Reg. 123 omitted by SI 2019/513, reg. 5(9), with effect from “IP completion day” (31 December 2020, as defined by EUWAA 2020, s. 39(1)) (SI 2020/1641, reg. 2 and Sch.). Former reg. 123 read as follows:

123(1)  “Subject to such conditions as the Commissioners may impose, the VAT chargeable on the importation of goods from a place outside the member States shall not be payable where–

(a)a taxable person makes a supply of goods which is to be zero-rated in accordance with sub-paragraphs (a)(i) and (ii), and (b) of section 30(8) of the Act,

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