The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

Part 17 (means of transport)

63.  In regulation 148A—

(a) in paragraph (1), for “section 95 of, and paragraph 2(5D)” substitute “paragraph 2(5E)”;

(b) in paragraph (9)—

(i) in sub-paragraph (d) omit “any vehicle registration mark allocated to it by any competent authority in another member State prior to its arrival and”;

(ii) omit sub-paragraphs (g) and (h);

(iii) in sub-paragraph (i), for paragraph (ii) substitute—

“(ii) any identifying number contained in a customs declaration made for the purposes of Part 1 of the Taxation (Cross-border Trade) Act 2018, and”;

(c) omit paragraphs (10) and (12) to (16).