The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

Amendment of the Value Added Tax (Cars) Order 1992

5.—(1) The Value Added Tax (Cars) Order 1992(1) is amended as follows.

(2) In article 4—

(a)in paragraph (1)—

(i)for “(1A) to (2)” substitute “(1A) to (1C)”;

(ii)in sub-paragraph (f) omit “acquired from another member State or”;

(b)in paragraphs (1A) and (1B) omit “, acquisition” in both places;

(c)omit paragraph (2).

(3) In article 5—

(a)in paragraph (1)(c) omit “or acquired from another member State”;

(b)in paragraph (2) omit “or acquisition”;

(c)in paragraph (3)(b)—

(i)omit “or acquired from another member State”;

(ii)for “, importation or acquisition from another member State” substitute “or importation”.

(4) In article 8, in paragraph (2)(b) omit “or a corresponding provision of the law of another member State”.