Point in time view as at 08/04/2010.
Vehicle Excise and Registration Act 1994, Cross Heading: Vehicles for export is up to date with all changes known to be in force on or before 16 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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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