Article 19 I1
United Kingdom
Subject to article 22 below, where an entitled person purchases a motor vehicle which has been manufactured in a country which is–
(a)
a member State; or
(b)
a member of the European Free Trade Association,
payment of any tax in respect of the supply shall not be required.
Annotations
Commencement
- I1
Art. 19 in force at 1.1.1993, see art. 1