Part 2Amendment of secondary legislation relating to value added tax

I173

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.