Article 16 I1
United Kingdom
Subject to the following provisions of this article, where an entitled person purchases a motor vehicle which has been manufactured in a country F1... which is–
a member State; or
a member of the European Free Trade Association,
payment of any tax chargeable in respect of the supply shall not be required.
No relief shall be afforded under paragraph (1) above if the entitled person has previously been afforded relief in respect of any other motor vehicle, whether under paragraph (1) above or otherwise, unless he has disposed of all previous motor vehicles in respect of which relief has been so afforded and paid any duty or tax which was required to be paid under article 10(2) above.
Where the spouse F2or civil partner of the entitled person is present in the United Kingdom, paragraph (2) above shall apply as if the words “(or all but one)” were inserted after the words “motor vehicles”.
Annotations
Textual amendments
- F1
Words in art. 16 omitted (31.12.2020) by virtue of The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/91), regs. 1, 5; S.I. 2020/1641, reg. 2, Sch.
- F2
Words in art. 16(3) inserted (5.12.2005) by The Civil Partnership Act 2004 (Amendments to Subordinate Legislation) Order 2005 (S.I. 2005/2114), art. 1, Sch. 1 para. 5
Commencement
- I1
Art. 16 in force at 1.1.1993, see art. 1