Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 13 U.K. Transitional provisions and savings

Extent Information

E1 Sch. 13 para. 23 extends to the Isle of Man.

Provisions related to the introduction of VAT U.K.

3 U.K. Where a vehicle in respect of which purchase tax was remitted under section 23 of the M1 Purchase 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.

Marginal Citations

M1 1963 c. 9.