The Value Added Tax (Cars) (Amendment) (No. 2) Order 1992

• Citation: S.I. 1992/1654
• Sections: 3

Section 1

This Order may be cited as the Value Added Tax (Cars) (Amendment) (No. 2) Order 1992 and shall come into force on 1st August 1992.

Section 2

Article 2(a) of the Value Added Tax (Cars) (Amendment) Order 1992 is hereby revoked.

Section 3

The Value Added Tax (Cars) Order 1980 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;