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EUROPEAN COMMUNITIES (EXEMPTION FROM VALUE-ADDED TAX ON THE PERMANENT IMPORTATION OF CERTAIN GOODS) REGULATIONS 2012

26 Non-application of certain provisions

The following provisions shall not apply in relation to goods relieved from tax by virtue of these Regulations:

(a) Relief from Customs Duties (Fairs, Exhibitions, and Similar Events) Order 1965 (S.I. No. 143 of 1965);

(b) section 76 of the Finance Act 1974 (No. 27 of 1974) as amended by section 240 of the Finance Act 2001 (No. 7 of 2001);

(c) Council Regulation (EC) No. 1186/2009 of 16 November 2009.