Below are details of the amendments that were published on 24 February 2009 (see the update index for all updates)
| Section | Details of update |
| VEXP20400 | New page on the basic conditions for zero-rating intra-EC supplies. This information is to be removed from V1-16 Single Market. |
| VEXP20500 | New page on using the customer’s EC VAT number. This information is to be removed from V1-16 Single Market. |
| VEXP20600 | New page on the High Court decision in JP Commodities Ltd. |
| VEXP20700 | New page on the legal framework for zero-rating intra-EC supplies. This information is to be removed from V1-16 Single Market. |
| VEXP110000 | New section on assurance procedures. This information is an updated version of the V1-37 Control Note on Exports, which is to be cancelled. |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
