The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023
This Order makes provision for a VAT-related payment to be made in respect of a relevant supply (“relevant supply”) of goods of a description specified in the Order. The Order specifies a relevant supply of a motor vehicle subject to certain conditions. This Order comes into force on 1st May 2023 and has effect in relation to goods removed to Northern Ireland or exported to the EU on or after that date.