Section 21(6D)

Subsection (4) above does not apply in the case of imported goods if— the whole of the VAT chargeable on their importation falls to be relieved by virtue of an order under section 37(1); or they were exported from the United Kingdom during the period of twelve months ending with the date of their importation in circumstances where the exportation and subsequent importation were effected to obtain the benefit of that subsection.

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Source: legislation.gov.uk · retrieved 2026-07-28