# The Value Added Tax (Cars) Order 1992, Article 8A: Relief for second-hand motor cars removed from Northern Ireland to Great Britain


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 ”.

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Source: https://www.legislation.gov.uk/uksi/1992/3122/article/8A (the official version)
Page: https://openlegislation.uk/value-added-tax-cars-order-1992/article-8A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.