Part 2Amendment of secondary legislation relating to value added tax

I182

In regulation 148A M1(notification of arrival in the United Kingdom of motorised land vehicles and payment of VAT)—

a

for paragraph (1) substitute—

1

This regulation applies to a means of transport that is a motorised land vehicle as described by paragraph 2(5E) M2 of Schedule 11 to the Act (a “land vehicle”).

b

in paragraph (2), for “(see paragraph 2(5D) of Schedule 11 to the Act)” substitute “ (see paragraph (5A) ”;

c

after paragraph (4) insert—

4A

No obligation arises under paragraph (3) or (4) by reason of the removal of a land vehicle from Northern Ireland to Great Britain or vice versa.

d

after paragraph (5) insert—

5A

In this regulation “relevant person” has the meaning given by paragraph 2(5D) of Schedule 11 to the Act with the modification applied by paragraph 74(1)(c) of Schedule 9ZA to the Act M3.

e

in paragraph (9)(i), for paragraph (ii) substitute—

ii

any identifying number contained in a customs declaration made for the purposes of Part 1 of the Taxation (Cross-border Trade) Act 2018 or, in Northern Ireland, for the purposes of the corresponding provision of Union customs legislation as defined by paragraph 1(8) of Schedule 9ZB to the Act, and