Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE XII U.K. SPECIAL SCHEMES

CHAPTER 4 U.K. Special arrangements for second-hand goods, works of art, collectors' items and antiques

Section 2 U.K. Special arrangements for taxable dealers

Subsection 2 U.K. Transitional arrangements for second-hand means of transport

Article 331 U.K.

Taxable persons may not deduct from the VAT for which they are liable the VAT due or paid in respect of second-hand means of transport supplied to them by a taxable dealer, in so far as the supply of those goods by the taxable dealer is subject to VAT in accordance with these transitional arrangements.