The Value Added Tax (Means of Transport) Order 1992

• Citation: S.I. 1992/3127
• Sections: 2

Section 1

This Order may be cited as the Value Added Tax (Means of Transport) Order 1992 and shall come into force on 1st January 1993.

Section 2

(1) In subsection (1) of section 47A of the Value Added Tax Act 1983—

(a) after the word “means”, in the third place where it occurs, there shall be inserted “subject to subsection (1A) below”; and

(b) in paragraph (c)(i), after the word “a” there shall be inserted “displacement or”.

(2) After subsection (1) of that section there shall be inserted—

(1A) A ship, aircraft or motorized land vehicle does not fall within subsection (1) above unless it is intended for the transport of persons or goods.