{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-107",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-107.json",
  "legislation": "ukpga/2018/22",
  "legislation_title": "Taxation (Cross-border Trade) Act 2018",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
  "path": "schedule/8/paragraph/107",
  "kind": "paragraph",
  "number": "107",
  "heading": null,
  "text": "In section 8 of the Vehicle Excise and Registration Act 1994 (vehicles removed into UK), in subsection (2)—\n(a) for paragraph (a) substitute—\n“(a) that any value added tax charged on any supply involving the removal of the vehicle into the United Kingdom has been or will be paid or remitted,”,\n(b) in paragraph (b), omit “from a place outside the member States”, and\n(c) in paragraph (c), omit “acquisition or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 8 para. 107 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/107",
    "retrieved_at": "2026-10-29T09:04:43.590954+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}