VAT-related payments4.

(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.