SolvedVATNMTUPDATE130415 | VAT New Means of Transport: recent changes
From HM Revenue & Customs · VAT New Means of Transport
Below are details of the amendments that were published on 15 April 2013 (see the update index for all updates)
| Page | Details of update |
|---|---|
| VATNMT3600 | New page explaining the implications of the ECJ decision in X -v- Skatteverket C84-09 on time of acquisition and the intention of the customer at the time of supply |
| VATNMT3000 | This section has been revised to include the NOVA system introduced with effect from 15 April 2013 |
| VATNMT4000 | This section has been rewritten and consolidated to aid readability |
| VATNMT5000 | This section has been revised to include the NOVA system introduced with effect from 15 April 2013 |
| VATNMT6000 | (This content has been withheld because of exemptions in the Freedom of Information Act 2000) |
| VATNMT7000 | This section has minor revisions to include the NOVA system introduced with effect from 15 April 2013 |
| VATNMT8000 | This section has been rewritten and consolidated to aid readability |