Article: VAT -- Expansion of the personal export scheme; New position.

M2 PRESSWIRE-22 February 2000-UK GOVERNMENT: VAT -- Expansion of the personal export scheme; New position (C)1994-2000 M2 COMMUNICATIONS LTD

RDATE:22022000

Used cars bought in the UK by overseas visitors (non-EC) for personal export out of the EC may with effect from 1 April 2000 be sold to the overseas visitor VAT free (subject to the conditions of the Personal Export Scheme (PES)). The change will affect a small number of businesses selling high value second-hand cars for personal export from the European Community. Prior to this change the scheme applied only to new cars, but following representations from business that restriction has been ...

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