# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, Regulation 45: Amendment of the Value Added Tax Regulations 1995


In regulation 133E—
(a) in paragraph (1), after “6 months” insert “(or 30 days if the motor vehicle is to be removed to Great Britain)”;
(b) omit paragraph (3).

---
Source: https://www.legislation.gov.uk/uksi/2021/715/regulation/45 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.