Related Commentary  Related CasesRelated HMRC Manuals

95  [Omitted by TCTA 2018, s. 43 and Sch. 8, para. 78.]


S. 95 omitted by TCTA 2018, s. 43 and Sch. 8, para. 78, 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).

“Meaning of “new means of transport”

95(1)  In this Act “means of transport”  in the expression “new means of transport”  means, subject to subsection (2) below, any of the following, that is to say–

(a)any ship exceeding 7.5 metres in length;

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