VEXP10505 - Introduction: VAT law on exports and removals: Overview
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| Type of legal provision | Legislation |
|---|---|
| EU Law听(Applies only to Northern Ireland from 1 January 2021) | Council VAT Directive 2006/112/EC is a recast of the EU Sixth VAT Directive and became law on 1 January 2007. The relevant articles relating to exports and removals of goods [with previous 6th Directive equivalents in brackets] are Article 131,听Article 146(1)(a),听Article 146(1)(b),听 Article 148(a) and (b),听Article 148(e)听 |
| UK Primary | VAT Act 1994 (VATA 94),听section 30(6),听section 30(8) |
| UK Secondary | VAT Regulations 1995 (SI 1995/2518),听regulation 128,听regulation 129,听regulation 133B,听regulation 133F |
| Tertiary | Conditions set out in Notice 703.听Notice 703 Export of goods from the United Kingdom and in Notice 725听VAT on movements of goods between Northern Ireland and the EU have the force of law |
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