SCHEDULES
SCHEDULE 2 Exempt vehicles
Vehicles for export
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1
A vehicle is an exempt vehicle if—
a
it has been supplied to the person keeping it by a taxable person within the meaning of section F13 of the Value Added Tax Act 1994, and
b
the supply has been zero-rated under subsection F2(8) of section 30 of that Act.
2
If at any time the value added tax that would have been chargeable on the supply but for the zero-rating becomes payable under F3subsection (10) of that section (or would have become payable but for any authorisation or waiver under that subsection), the vehicle is deemed never to have been an exempt vehicle under sub-paragraph (1).