Schedule 9ZA, Part 12, paragraph 77

Section 8 of the Vehicle Excise and Registration Act 1994 (vehicles removed into UK) has effect as if, in subsection (2)— in paragraph (a), after “United Kingdom” there were inserted “ , or on the acquisition of the vehicle from a member State, ”; in paragraph (c), after “charged on the” there were inserted “ acquisition or ”.

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Source: legislation.gov.uk · retrieved 2026-07-28