Related Commentary  

40  [Omitted by TCTA 2018, s. 43 and Sch. 8, para. 43.]

History

S. 40 omitted by TCTA 2018, s. 43 and Sch. 8, para. 43, with effect from “IP completion day” (31 December 2020, as defined by EUWAA 2020, s. 39(1)) (SI 2020/1642, reg. 4 subject to the provisions of reg. 5–8). Former s. 40 read as follows:

“Refunds in relation to new means of transport supplied to other member States

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