http://www.legislation.gov.uk/ukpga/1994/23/schedule/13/part/crossheading/provisions-related-to-the-introduction-of-vat/1998-03-17
Value Added Tax Act 1994
An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.
1994-07-05
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Statute Law Database
2024-05-29
1998-03-17
Value Added Tax Act 1994
Sch. 10
para. 8(2)
(3)
Finance Act 1995
s. 26(2)
s. 26(3)
Value Added Tax Act 1994
s. 51A
The Value Added Tax (Buildings and Land) Order 2008
art. 5(2)(a)
Sch. 2
art. 1(1)
SCHEDULES
E1SCHEDULE 13 Transitional provisions and savings
Annotations:
Extent Information
Provisions related to the introduction of VAT
3
Where a vehicle in respect of which purchase tax was remitted under section 23 of the M1Purchase Tax Act 1963 (vehicles for use outside the United Kingdom) is brought back to the United Kingdom the vehicle shall not, when brought back, be treated as imported for the purpose of VAT chargeable on the importation of goods.
Sch. 13 para. 23 extends to the Isle of Man.