Part 2Amendment of secondary legislation relating to value added tax

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.”.