SCHEDULES
SCHEDULE 8VAT amendments connected with withdrawal from EU
PART 2Amendments of other enactments
Vehicle Excise and Registration Act 1994
I1107
In section 8 of the Vehicle Excise and Registration Act 1994 (vehicles removed into UK), in subsection (2)—
a
for paragraph (a) substitute—
a
that any value added tax charged on any supply involving the removal of the vehicle into the United Kingdom has been or will be paid or remitted,
b
in paragraph (b), omit “from a place outside the member States”, and
c
in paragraph (c), omit “acquisition or”.