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The Value Added Tax (Supply of Services) (Amendment) Order 1995

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6.  After article 6 there shall be inserted the following—

6A.(1) This Order shall not apply to any supply of services consisting of the letting on hire of a motor car where one half of the tax on that letting on hire was excluded from credit under section 25 of the Act by virtue of article 7 of the Value Added Tax (Input Tax) Order 1992(1).

(2) In paragraph (1) above, “motor car” has the same meaning as in article 2 of the Valued Added Tax (Input Tax) Order 1992.

(1)

S.I. 1992/3222; relevant amendments were made to article 7 by S.I. 1995/1666.

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