The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020

73.  In regulation 133—

(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. 73 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.