Regulation 5 Amendment of the Value Added Tax (Cars) Order 1992I1 I2

United Kingdom

(1)

The Value Added Tax (Cars) Order 1992 M1 is amended as follows.

(2)

In article 4—

(a)

in paragraph (1)—

F1(i)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)

in sub-paragraph (f) omit “acquired from another member State or”;

(b)

in paragraphs (1A) and (1B) omit “, acquisition” in both places;

F2(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

In article 5—

(a)

in paragraph (1)(c) omit “or acquired from another member State”;

(b)

in paragraph (2) omit “or acquisition”;

(c)

in paragraph (3)(b)—

(i)

omit “or acquired from another member State”;

(ii)

for “, importation or acquisition from another member State” substitute “ or importation ”.

(4)

In article 8, in paragraph (2)(b) omit “or a corresponding provision of the law of another member State”.

Annotations

F1: Reg. 5(2)(a)(i) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F2: Reg. 5(2)(c) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

M1: S.I. 1992/3122; relevant amending instruments are S.I. 1995/1269, 1995/1667, 1997/1615, 1998/759, 1999/2832, 2001/3754, 2002/1502 and 2006/874.