Schedule 9ZA, Part 13, paragraph 83(2)

For the purposes of this Schedule a means of transport is to be treated as new, in relation to any supply or any acquisition from a member State, at any time unless at that time— the period that has elapsed since its first entry into service is— in the case of a ship or aircraft, a period of more than 3 months, and in the case of a land vehicle, a period of more than 6 months. and it has, since its first entry into service, travelled under its own power— in the case of a ship, for more than 100 hours, in the case of an aircraft, for more than 40 hours, and in the case of a land vehicle, for more than 6000 kilometres.

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