The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 No. 1545

Part 2 U.K. Amendment of secondary legislation relating to value added tax

12.  After article 8 insert—

“Relief for second-hand motor cars removed from Northern Ireland to Great Britain

8A.   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 ”.”.

Commencement Information

I1 Reg. 12 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.