Section 7(8)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of the preceding provisions of this section, where goods, in the course of their removal from a place in the United Kingdom to another place in the United Kingdom, leave and re-enter the United Kingdom the removal shall not be treated as a removal from or to the United Kingdom.
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Source: legislation.gov.uk · retrieved 2026-07-28