7. After Note (4) insert—
“(4ZA) “Vehicle” has the same meaning as in the Management Act M1.”.
Commencement Information
I1Reg. 7 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1“The Management Act” is defined in section 96(1) of the Value Added Tax Act 1994 as meaning the Customs and Excise Management Act 1979 (c. 2). The definition of “vehicle” in section 1 of that Act was replaced by a new definition substituted by paragraph 4(2)(l) of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 with effect from a day to be appointed.