SI 2023/412 The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) (Amendment) Order 2023

Published on: 06 April 2023

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Specialist Tax Statutory Instruments

Article summary

This order amends SI 2023/68 The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023, which comes into force on 1 May 2023 and allows businesses to claim a VAT related payment on eligible second-hand motor vehicles that they buy in Great Britain and move to Northern Ireland or the EU after 30 April 2023 with the intention of selling them.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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