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

71.  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.”.

Commencement Information

I1 Reg. 71 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.