# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, Regulation 44: Amendment of the Value Added Tax Regulations 1995


In regulation 133D(1) (supplies to persons departing from the relevant States), after “12 months” insert “(or 30 days if the motor vehicle is to be removed to Great Britain)”.

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Source: https://www.legislation.gov.uk/uksi/2021/715/regulation/44 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.