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Legislation
Value Added Tax Act 1994

Crossheading Imports, overseas businesses etc

  • 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.
  1. Imports, overseas businesses etc
  2. Applications for forwarding of VAT repayment claims to other member States

Section 39A | Applications for forwarding of VAT repayment claims to other member States F1

From legislation.gov.uk

(a)supplies to them in that member State, or

(b)the importation of goods by them into that member State from places outside the member States.

Notes

  1. F1

    S. 39A omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 42 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

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