# The Value Added Tax (Amendment) Regulations 1996, Regulation 8


For paragraph (4) of regulation 117 there shall be substituted the following—
“(4) In regulations 130 and 131 “goods” does not include—
(a) a motor-vehicle, or
(b) a boat intended to be exported under its own power.”.

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Source: https://www.legislation.gov.uk/uksi/1996/210/regulation/8 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-1996/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.