SCHEDULES

SCHEDULE 8 Zero-rating

C1C2F2F3F1Part II The Groups

Annotations:
Amendments (Textual)
F2

Sch. 8 Pt. II Group 19 inserted (with effect in accordance with s. 126(5)(6) of the amending Act) by Finance Act 2016 (c. 24), s. 126(4); S.I. 2020/1642, reg. 3

F3

Sch. 8 Pt. II Group 21 inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 16(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F1

Words in Sch. 8 Pt. II substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 8 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

Modifications etc. (not altering text)
C1

Sch. 8 Group 12 Note (2D)(i) is revoked (7.12.15) as it appears in the inserting provision (S.I. 2009/2972, art. 6) by The National Health Service (General Medical Services Contracts) Regulations 2015 (S.I. 2015/1862), regs. 1(2), 98, Sch. 5 Table

C2

Sch. 8 Pt. II modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(6) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)

F4GROUP 22FREE ZONES

Annotations:
Amendments (Textual)

Item No

1

The supply by one free zone business (“A”) to another free zone business (“B”) of—

a

free zone procedure goods, if—

i

the supply of the goods would (apart from this provision) be taxable but not zero-rated, and

ii

A was authorised to make the supply;

b

a service wholly performed in the free zone on or in relation to free zone procedure goods by a person authorised to do so, if—

i

the supply of the service would (apart from this provision) be taxable but not zero-rated, and

ii

before a VAT invoice is issued in respect of the supply, B notifies A in writing that this provision applies to the supply.

NOTES

1

“Free zone business” means a person who is—

a

authorised to declare goods for a free zone procedure or to carry out a free zone activity, and

b

registered under this Act or exempted from registration under paragraph 13 of Schedule 1A to this Act.

2

References to a person authorised to do a thing are references to a person authorised in accordance with the Special Procedures Regulations to do that thing.

3

“Special Procedures Regulations” means the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018.

4

“Free zone activity” and “free zone procedure” have the meanings given by the Special Procedures Regulations.

5

Goods are “free zone procedure goods” if they—

a

are subject to a free zone procedure, or

b

comprise goods within paragraph (a) that have been combined with domestic goods by a person authorised to do so.

6

“Domestic goods” has the meaning given by section 33 of the Taxation (Cross-border Trade) Act 2018.

7

“Free zone” means an area in the United Kingdom designated as a special area for customs purposes under section 100A of the Management Act.