Related Commentary  Related Cases


The heading substituted with “VAT on importation of goods, reliefs etc” by TPTPA 2020, s. 7 and Sch. 3, para. 7(2) with effect from “IP completion day” (31 December 2020, as defined by EUWAA 2020, s. 39(1)) (SI 2020/1642, reg. 9).

37(A1)  No VAT is chargeable on the importation of goods to which section 7(5B) applies.

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