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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order, which comes into force on 1st January 1995, is part of a package of measures which implement Council Directive 94/5/EC (OJ No. L60/16, 3.3.94, pl), amending the Sixth Council Directive 77/388/EEC (OJ No. L145, 13.6.77, p1).

The Order amends the criteria which define those motorised land vehicles which are to be treated as new, for the purposes of taxation in the destination State following an intra-community supply.