# The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992, Regulation 25


In regulation 38—
(a) paragraphs (2) and (4) shall be omitted;
(b) in paragraph (5), for “registered person” there shall be substituted “person registered in the United Kingdom” and after the words “United Kingdom” where they last occur there shall be inserted “to a place outside the member States”;
(c) in paragraph (6), for the words from “regulations 52” onwards there shall be substituted the following—
“regulations 52 and 54 “goods” does not include—
(a) a motor vehicle; or
(b) a boat intended to be exported under its own power.”;
(d) in paragraph (11), for “United Kingdom” in each place where those words occur, there shall be substituted “member States”;
(e) in paragraph (12), for “regulations 52, 53, 54 and 55” there shall be substituted “regulations 52 and 54”; and
(f) for paragraph (14) there shall be substituted the following—
“(14) In regulations 57F and 57J “customs territory of the Community” means the territory specified in Article 1 of Council Regulation (EEC) No. 2151/84 as amended by the Act of Accession of Spain and Portugal .”.

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Source: https://www.legislation.gov.uk/uksi/1992/3102/regulation/25 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.