http://www.legislation.gov.uk/uksi/1996/210/regulation/6/made
The Value Added Tax (Amendment) Regulations 1996
VAT
King's Printer of Acts of Parliament
2011-07-04
VALUE ADDED TAX
These Regulations amend, with effect from 1st March 1996, the Value Added Tax Regulations 1995 (“the principal Regulations”) insofar as they relate to the supply of a used motor vehicle which is to be exported by someone other than the supplier and the requirement for businesses to supply certain information in their EC Sales Lists.
6
Paragraph (4) of regulation 22 shall be omitted.