VEXP10505 - Introduction: VAT law on exports and removals: Overview
| Type of legal provision | Legislation |
|---|---|
| EU Law (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, Article 146(1)(a), Article 146(1)(b), Article 148(a) and (b), Article 148(e) |
| UK Primary | VAT Act 1994 (VATA 94), section 30(6), section 30(8) |
| UK Secondary | VAT Regulations 1995 (SI 1995/2518), regulation 128, regulation 129, regulation 133B, regulation 133F |
| Tertiary | Conditions set out in Notice 703. Notice 703 Export of goods from the United Kingdom and in Notice 725 VAT on movements of goods between Northern Ireland and the EU have the force of law |