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The Value Added Tax (Input Tax) (Amendment) Order 1998

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2.  Article 7 of the Value Added Tax (Input Tax) Order 1992(1) shall be amended as follows—

(a)in paragraph (2)(a)(ii), for “let on hire or supplied to” there shall be substituted “supplied (including on a letting on hire) to”; and

(b)in paragraph (2)(b), after “qualifying motor car”there shall be inserted “(other than a supply on a letting on hire of a motor car which is not a qualifying motor car by virtue only of the application of paragraph (2C)(2) below, to a person whose supply on a letting on hire prior to 1st August 1995 resulted in the application of that paragraph)”.

(1)

S.I. 1992/3222; paragraph (2) was substituted by article 5 of S.I. 1995/1666.

(2)

Paragraph (2C) was inserted by article 6 of S.I. 1995/1666.

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