Part 2 U.K.Amendment of secondary legislation relating to value added tax

Part 17 (means of transport) U.K.

80.  In regulation 146 M1 (interpretation)—

(a) in the definition of “competent authority”—

(i) for “in any member State” substitute “ in a relevant territory ”, and

(ii) for “in that member State” substitute “ in that territory ”;

(b) after the definition of “first entry into service” insert—

““new means of transport” has the meaning given by paragraph 83 of Schedule 9ZA to the Act M2 ;”;

(c) after the definition of “registration” insert—

““relevant territory” means a member State or Northern Ireland.”.

Commencement Information

I1 Reg. 80 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Regulations 146 to 148 are omitted by S.I. 2019/59 but the amendment made by that instrument is not in force and is omitted by this instrument.

M2 Inserted by paragraph 2 of Schedule 2 to TPTPA.