Section 1
This Order may be cited as the Value Added Tax (Motor Vehicles for the Handicapped) Order 1992 and shall come into force on 29th December 1992.
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Statutory Instrument
The Value Added Tax (Motor Vehicles for the Handicapped) Order 1992
Section 2
Group 14 of Schedule 5 to the Value Added Tax Act 1983 shall be varied by adding after item 12 the following item—
(12A) The sale of a motor vehicle which had been let on hire in the circumstances described in item 12, where such sale constitutes the first supply of the vehicle after the end of the period of such letting.
2 sections
Cite this legislation
The Value Added Tax (Motor Vehicles for the Handicapped) Order 1992 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1992-3065
Contains public sector information licensed under the Open Government Licence v3.0.
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