# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 6

Extent: E+W+S+N.I.

Where a vehicle in respect of which purchase tax was remitted under section 23 of the Purchase Tax Act 1963 (vehicles . . . for use outside the United Kingdom) is brought back to the United Kingdom the vehicle shall not, when brought back, be treated for 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.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/10/paragraph/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-10/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.