VAT-related paymentsI14

1

The supply specified for the purposes of article 3 is a relevant supply of a motor vehicle (“the vehicle”) which meets the conditions specified in paragraph (2).

2

The conditions specified in this paragraph are that—

a

the vehicle is not an excluded good;

b

the vehicle has been removed to Northern Ireland or exported to a member State; and

c

the person who took possession of the vehicle in Great Britain or the Isle of Man is—

i

in a case where the vehicle is removed to Northern Ireland, registered under VATA8 at the time of the removal; or

ii

in a case where the vehicle is exported to a member State, identified by that member State as being taxable in that member State9 at the time of the export.

3

In this article—

  • “antique” and “collectors’ item” have the meanings given in article 2 of the Value Added Tax (Special Provisions) Order 199510;

  • “excluded good” means a good which is an antique, collectors’ item or work of art;

  • “motor vehicle” means a mechanically propelled vehicle which is registered under either the Vehicle and Excise and Registration Act 199411 or the Licensing and Registration of Vehicles Act 1985 of the Isle of Man12;

  • “work of art” has the meaning given in section 21(6) of VATA13.