Taxation (Cross-border Trade) Act 2018 (c. 22)

SCHEDULES

SCHEDULE 8 U.K. VAT amendments connected with withdrawal from EU

PART 2 U.K. Amendments of other enactments

Vehicle Excise and Registration Act 1994 U.K.

107 U.K. 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”.

Commencement Information

I1 Sch. 8 para. 107 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)