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”.