Crossheading Imports, overseas businesses etc
From legislation.gov.uk
Contents
- Section 37 VAT on importation of goods: reliefs etc
- Section 38 Importation of goods by taxable persons.
- Section 39 Repayment of VAT to those in business overseas.
- Section 39A Applications for forwarding of VAT repayment claims to other member States
- Section 40 Refunds in relation to new means of transport supplied to other member States.