Part 2Amendment of secondary legislation relating to value added tax
I171
In regulation 132—
a
the existing text becomes paragraph (1) of that regulation;
b
in that paragraph—
i
for “the United Kingdom” substitute “
Great Britain
”
in both places; and
ii
after “motor vehicle” insert “
located in Great Britain at the time of its purchase
”
;
c
after that paragraph insert—
2
The conditions that the Commissioners may impose under paragraph (1) may be specified in a notice published by them.