These Regulations amend, with effect from 1st March 1996, the Value Added Tax Regulations 1995 (“the principal Regulations”) insofar as they relate to the supply of a used motor vehicle which is to be exported by someone other than the supplier and the requirement for businesses to supply certain information in their EC Sales Lists.
7
In paragraph (a) of regulation 23 for “(3), (4) and (5)” there shall be substituted “(3) and (5)”.