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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)”.
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