Vehicles for exportU.K.
23(1)A vehicle is an exempt vehicle if—U.K.
(a)it has been supplied to the person keeping it by a taxable person within the meaning of section [F13 of the Value Added Tax Act 1994], and
(b)the supply has been zero-rated under subsection [F2(8) of section 30] of that Act.
(2)If at any time the value added tax that would have been chargeable on the supply but for the zero-rating becomes payable under [F3subsection (10)] of that section (or would have become payable but for any authorisation or waiver under that subsection), the vehicle is deemed never to have been an exempt vehicle under sub-paragraph (1).
Textual Amendments
F1Words in Sch. 2 para. 23 substituted (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 14(a)
F2Words in Sch. 2 para. 23 substituted (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 14(b)
F3Words in Sch. 2 para. 23 substituted (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 14(c)