The Value Added Tax Regulations 1995

Enactments excepted U.K.

118.  There shall be excepted from the enactments which are to apply [F1 to importations] as mentioned in section 16(1) of the Act—

(a) the Alcoholic Liquor Duties Act 1979(1)—

[F2 (ai) section 5A (exemption from duty on spirits in flavourings),]

(i) section 7 (exemption from duty on spirits in articles used for medical purposes),

(ii) section 8 (repayment of duty on spirits for medical or scientific purposes),

F3 (iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iv) section 10 (remission of duty on spirits for use in art or manufacture),

F4 (v) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(vi) sections 42 F5 ... (drawback on exportation and warehousing of beer),

(b) the Hydrocarbon Oil Duties Act 1979(2)—

(i) section 9 (relief for certain industrial uses),

(ii) section 15 (drawback of duty on exportation etc. of certain goods),

F6 (iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iv) section 17 (repayment of duty on heavy oil used by horticultural producers),

F7 (v) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(vi) section 19 (repayment of duty on fuel used in fishing boats etc.),

(vii) section 20 (relief from duty on oil contaminated or accidentally mixed in warehouse), and

(viii) section 20AA (power to allow reliefs),

(c) the Customs and Excise Management Act 1979(3)—

F8 (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8 (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iii) section 126 (charge of excise duty on manufactured or composite imported articles), and

F9 (iv) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F10 (ca) the Taxation (Cross-border Trade) Act 2018—

(i) section 16 (value of chargeable goods),

(ii) section 36 (outward processing procedure),

(iii) Schedule 2, Part 5 (authorised use procedure), except to the extent that it relates to the matters referred to in regulation 119(2)(a), and

(iv) Schedule 2, Part 6 (temporary admission procedure), except to the extent that it relates to full relief from a liability to import duty in relation to a temporary admission procedure,]

(d) the Customs and Excise Duties (General Reliefs) Act 1979(4) other than sections 8 and 9(b),

(e) the Isle of Man Act 1979(5), sections 8 and 9 (removal of goods from Isle of Man to United Kingdom), F11 ...

(f) the Tobacco Products Duty Act 1979(6), section 2(2) (remission or repayment of duty on tobacco products) [F12 , and

[F13 (fa) the Finance Act 1995, section 5 (denatured alcohol);]

(g) the Finance Act 1999, sections 126 and 127 (interest on unpaid customs debts and on certain repayments relating to customs duty)]

Textual Amendments

F1 Words in reg. 118 inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 63(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F2 Reg. 118(a)(ai) inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 39(a)(i)

F3 Reg. 118(a)(iii) omitted (1.8.2021) by virtue of The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 39(a)(ii)

F4 Reg. 118(a)(v) omitted (1.8.2021) by virtue of The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 39(a)(ii)

F5 Words in reg. 118(a)(vi) omitted (1.8.2021) by virtue of The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 39(a)(iii)

F6 Reg. 118(b)(iii) omitted (1.8.2021) by virtue of The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 39(b)

F7 Reg. 118(b)(v) omitted (1.8.2021) by virtue of The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 39(b)

F8 Reg. 118(c)(i)(ii) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 5(3)(a) (with regs. 9-11) (as amended by S.I. 2020/1495, regs. 1(2), 22(3)(4)); S.I. 2020/1641, reg. 2, Sch.

F9 Reg. 118(c)(iv) omitted (1.8.2021) by virtue of The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 39(c)

F10 Reg. 118(ca) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 63(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F11 Word in reg. 118(e) omitted (1.4.2000) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 2000 (S.I. 2000/634), regs. 1, 3(1)

F12 Reg. 118(g) and word inserted (1.4.2000) by The Value Added Tax (Amendment) (No. 2) Regulations 2000 (S.I. 2000/634), regs. 1, 3(2)

F13 Reg. 118(fa) inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 39(d)

Commencement Information

I1 Reg. 118 in force at 20.10.1995, see reg. 1

(1)

1979 c. 4 ; section 8 was substituted by section 6(1) of the Finance Act 1988 (c. 39) .

(2)

1979 c. 5 .

(3)

1979 c. 2 .

(4)

1979 c. 3 .

(5)

1979 c. 58 .

(6)

1979 c. 7 .