Finance (No. 2) Act 1992

4 (1) In subsection (1) of section 5 (person by whom car tax payable)—

(a) in paragraph (a), for “imported” there shall be substituted “brought into the United Kingdom”;

(b) in paragraph (b), after “imported” there shall be inserted “into the United Kingdom from outside the Community”; and

(c) after paragraph (b) there shall be inserted the following paragraphs—

“(ba) if (in a case not falling within paragraph (a) above) the vehicle is acquired in the United Kingdom from another member State in pursuance of a taxable supply, the person who makes that supply;

(bb) if (in a case not falling within paragraph (a)

above) the vehicle is acquired in the United Kingdom from another member State otherwise than in pursuance of such a supply, the person by whom it is so acquired; and”.

(2) After subsection (5) of that section there shall be inserted the following subsections—

“(5A) Subject to section 6(2) below, where tax is charged otherwise than by virtue of section 1(1)(b) above and the person by whom it is payable is not registered under this Act—

(a) it shall become due at the same time as the vehicle in question is charged with the tax; but

(b) it shall not become payable until the time provided for by regulations under this Act.

(5B) The time when a chargeable vehicle is to be treated for the purposes of this section as acquired from another member State shall—

(a) where the acquisition is in pursuance of a taxable supply, be the time when that supply is treated for the purposes of the [1983 c. 55.] Value Added Tax Act 1983 as taking place; and

(b) in any other case, be determined in accordance with the provisions of section 8B(1) and (2) of that Act (time of acquisition).

(5C) Subsection (3) of section 1 above shall apply for the purposes of this section as it applies for the purposes of that section and, in this section, “taxable supply” has the same meaning as in the [1983 c. 55.] Value Added Tax Act 1983.”