The Value Added Tax (Amendment) (EU Exit) Regulations 2021

Amendment of the Value Added Tax Regulations 1995

This section has no associated Explanatory Memorandum

50.  In regulation 148A (notification of the arrival in the United Kingdom of motorised land vehicles and payment of VAT)—

(a)in paragraph (9)(g)—

(i)in the opening words, for “paragraph 6 of Schedule 4” substitute “paragraph 30 of Schedule 9ZB”;

(ii)in sub-paragraph (i), for “paragraph 3 of Schedule 7” substitute “paragraph 11 of Schedule 9ZA”;

(b)in paragraph (14), for “paragraph 6 of Schedule 4” substitute “paragraph 30 of Schedule 9ZB”.