This section has no associated Explanatory Memorandum
11. In article 8 (relief for second hand motor cars)—
(1) in paragraph (2)(b), at the end insert “ or a corresponding provision of the law of a member State where the motor car is removed to Northern Ireland ”; and
(2) in paragraph (3), after sub-paragraph (c) insert—
“(e)the supply by any person of a used motor car if the person took possession of that motor car in Great Britain, or the Isle of Man, and it is removed to Northern Ireland.”.
Commencement Information
I1Reg. 11 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.