Sch 9ZA para 77
Section 8 of the Vehicle Excise and Registration Act 1994 (vehicles removed into UK) has effect as if, in subsection (2)— (a) in paragraph (a), after “United Kingdom” there were inserted “ , or on the acquisition of the vehicle from a member State, ” ; (b) in paragraph (c), after “charged on the” there were inserted “ acquisition or ” .