Article 8A Relief for second-hand motor cars removed from Northern Ireland to Great BritainF1
Article 8 has effect as if in paragraph (1)—
(1)
after “in any of the circumstances set out in paragraph (2) below” there were inserted “ and the supply involves the removal of a motor car from Northern Ireland to Great Britain ”; and
(2)
for “VAT chargeable on the supply” there were substituted “ VAT chargeable on the removal ”.