Summary

Guidance on the rules that apply to Northern Ireland in respect of supplies and acquisitions of New Means of Transport between Northern Ireland and the EU together with HMRC interpretation of those rules

Contents

  1. VATNINMT0500
    Data protection
  2. VATNINMT1000
    Introduction
  3. VATNINMT2000
    Roles and responsibilities
  4. VATNINMT3000
    Law and definitions
  5. VATNINMT3500
    The format of the tax-free registration mark
  6. VATNINMT3600
    Intention and timings ‘Swedish Yacht’ case - CJEU
  7. VATNINMT4000
    Purchasing a new means of transport in Northern Ireland for removal to an EU member state: contents
  8. VATNINMT5000
    Purchasing a new means of transport in an EU member state and bringing it to Northern Ireland: contents
  9. VATNINMT6000
    Risks and assurance: contents
  10. VATNINMT7000
    Diplomats and visiting forces: contents
  11. VATNINMT8000
    Treatment of specific cases: contents