Paragraph 6
United Kingdom
Where a vehicle in respect of which purchase tax was remitted under section 23 of the M1Purchase Tax Act 1963 (vehicles F1. . . for use outside the United Kingdom) is brought back to the United Kingdom the vehicle shall not, when brought back, be treated F2for the purposes of value added tax in respect of goods acquired from another member State or, as the case may be, value added tax in respect of goods imported from places outside the member States, as so acquired or imported.
Annotations
Textual amendments
- F1
Word in Sch. 10 para. 6 repealed by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt. V (by the note at the end of Pt. V of Sch. 18 it is provided that the repeals in Pt. V come into force in accordance with s. 14(3) of that 1992 Act); S.I. 1992/1867, art. 3, Sch. Pt. I; S.I. 1992/2979, art. 4, Sch. Pt. II (with art. 5); S.I. 1992/3261, art. 3, Sch. (with art. 4)
- F2
Words in Sch. 10 para. 6 substituted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para.75; S.I. 1992/3261, art. 3,Sch. (with art. 4)
Marginal citations
- M1
Notes on the whole Act
Textual amendments
- F1
Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)