F1Relief for second-hand motor cars removed from Northern Ireland to Great Britain8A

Article 8 has effect as if in paragraph (1)—

1

after “in any of the circumstances set out in paragraph (2) below” there were inserted “ and the supply involves the removal of a motor car from Northern Ireland to Great Britain ”; and

2

for “VAT chargeable on the supply” there were substituted “ VAT chargeable on the removal ”.