PART 2Amendment of secondary legislation relating to value added tax

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).