- Latest available (Revised)
- Original (As made)
The Value Added Tax (Cars) (Amendment) (No. 2) Order 1992
You are here:
- 1992 No. 1654
- Article 3
What Version
Opening Options
Status:
This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.
3. The Value Added Tax (Cars) Order 1980(1) shall be amended by inserting after sub-paragraph (d) of article 4(1) the following:
“(e)the motor car is supplied to, or imported by, a taxable person for the primary purpose of—
(i)being provided by him for hire with the services of a driver for the purpose of carrying passengers;
(ii)being provided by him for self-drive hire;
(iii)being used as a vehicle in which instruction in the driving of a motor car is to be given by him;
(iv)the letting on hire to a person who is not a taxable person on condition that he uses the motor car primarily for one of the purposes described in sub-paragraphs (i) to (iii) above;”.
Options/Help
Print Options
Print The Whole Instrument
Print This Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once