[F183(1)In this Act “means of transport” in the expression “new means of transport” means any of the following if they are intended for the transport of persons or goods—U.K.
(a)any ship exceeding 7.5 metres in length;
(b)any aircraft the take-off weight of which exceeds 1550 kilograms;
(c)any motorized land vehicle which—
(i)has an engine with a displacement or cylinder capacity exceeding 48 cubic centimetres, or
(ii)is constructed or adapted to be electrically propelled using more than 7.2 kilowatts.
(2)For the purposes of this Schedule a means of transport is to be treated as new, in relation to any supply or any acquisition from a member State, at any time unless at that time—
(a)the period that has elapsed since its first entry into service is—
(i)in the case of a ship or aircraft, a period of more than 3 months, and
(ii)in the case of a land vehicle, a period of more than 6 months. and
(b)it has, since its first entry into service, travelled under its own power—
(i)in the case of a ship, for more than 100 hours,
(ii)in the case of an aircraft, for more than 40 hours, and
(iii)in the case of a land vehicle, for more than 6000 kilometres.
(3)The Treasury may by order vary this paragraph—
(a)by adding or deleting any ship, aircraft or vehicle of a description specified in the order to or from those which are for the time being specified in sub-paragraph (1);
(b)by altering, omitting or adding to the provisions of sub-paragraph (2) for determining whether a means of transport is new.
(4)The Commissioners may by regulations make provision specifying the circumstances in which a means of transport is to be treated for the purposes of this paragraph as having first entered into service.]
Textual Amendments
F1Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9