The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
Jurisdiction | UK Non-devolved |
Citation | SI 2019/59 |
- F21“importation” is to be interpreted in accordance with the provisions of the Value Added Tax Act 1994;
- (2) In this Order, references to a heading or sub-heading are references to a heading or sub-heading of the customs tariff (within the meaning of the Taxation (Cross-border Trade) Act 2018) code.
- (2) Item 3 applies only to the extent that conditions for the equivalent import duty relief are met.
- (a) the conditions for getting full relief from import duty under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 continue to be met; and
- (2) “Goods held under a temporary admission procedure” means goods declared for a temporary admission procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018, for which full relief from a liability to import duty is to be given under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018.
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