6.—(1) In the heading to regulation 148 (notification of acquisition of new means of transport by non-taxable persons and payment of VAT), for “means of transport” substitute “ships or new aircraft”.
(2) In regulation 148—
(a)wherever it appears, for “means of transport” substitute “ship or new aircraft”;
(b)in paragraph (1) for “7” substitute “14”; and
(c)in paragraph (2)(d) omit “registration mark allocated to it by any competent authority in another member State prior to its arrival in the United Kingdom and any chassis,”.
(3) The amendments made by this regulation and regulation 7 do not have effect in relation to the arrival in the United Kingdom on or before 14th April 2013 of a new means of transport that is a motorised land vehicle(1).
Regulation 148 provides for notification of an acquisition of a new means of transport (including a motorised land vehicle) and payment of any acquisition tax due within specified time periods; these provisions will need to remain in force after these Regulations come into force in relation to earlier arrivals of new motorised land vehicles that are acquisitions.