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
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VATNINMT0500Data protection
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VATNINMT1000Introduction
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VATNINMT2000Roles and responsibilities
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VATNINMT3000Law and definitions
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VATNINMT3500The format of the tax-free registration mark
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VATNINMT3600Intention and timings ‘Swedish Yacht’ case - CJEU
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VATNINMT4000Purchasing a new means of transport in Northern Ireland for removal to an EU member state: contents
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VATNINMT5000Purchasing a new means of transport in an EU member state and bringing it to Northern Ireland: contents
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VATNINMT6000Risks and assurance: contents
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VATNINMT7000Diplomats and visiting forces: contents
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VATNINMT8000Treatment of specific cases: contents