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Vehicle Excise and Registration Act 1994

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Changes over time for: Cross Heading: Vehicles for export

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Point in time view as at 08/04/2010.

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There are outstanding changes not yet made by the legislation.gov.uk editorial team to Vehicle Excise and Registration Act 1994. Any changes that have already been made by the team appear in the content and are referenced with annotations. Help about Changes to Legislation

Vehicles for exportU.K.

23(1)A vehicle is an exempt vehicle if—U.K.

(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).

Textual Amendments

F1Words in Sch. 2 para. 23 substituted (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 14(a)

F2Words in Sch. 2 para. 23 substituted (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 14(b)

F3Words in Sch. 2 para. 23 substituted (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 14(c)

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