– see also Consular officers and employees

Concessionary relief

Supplies to those in other EU countries

Commentary – Indirect Tax Reporter ¶63-117

UK-manufactured alcoholic liquor and tobacco products

Commentary – Indirect Tax Reporter ¶63-117

Employment income

Commentary – Schwarz on Tax Treaties ¶19-550

Exemption/relief

Exports

Legislation/Regulatory – Dir. 2006/112 art. 151(a)

Imported goods

Legislation/Regulatory – Dir. 2006/112 art. 143(1)(f)

Imported goods, absolute exemption

Commentary – Indirect Tax Reporter ¶63-810(7)

Personal reliefs for goods permanently imported from third countries

Legislation/Regulatory – ESC 9.5

Supplies to those in other member states, zero-rating

Legislation/Regulatory – ESC 2.6

UK-manufactured alcoholic liquor and tobacco products purchased by

Legislation/Regulatory – ESC 2.2

Zero-rating

Indirect exports

Commentary – Indirect Tax Reporter ¶63-020