# Taxation (Cross-border Trade) Act 2018, Paragraph 107


In section 8 of the Vehicle Excise and Registration Act 1994 (vehicles removed into UK), in subsection (2)—
(a) for paragraph (a) substitute—
“(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,”,
(b) in paragraph (b), omit “from a place outside the member States”, and
(c) in paragraph (c), omit “acquisition or”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/107 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-107
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.