The Value Added Tax (Cars) (Amendment) Order 1993

• Citation: S.I. 1993/2951
• Sections: 2

Section 1

This Order may be cited as the Value Added Tax (Cars) (Amendment) Order1993 and shall come into force on 1st January 1994.

Section 2

The Value Added Tax (Cars) Order 1992 shall be amended as follows—

(a) in article 6(1)(d), delete—

“who is not a taxable person on”

and substitute—

“under an agreement which imposes a”.

after article 6(1) insert—

(1A) Where a motor car has been used for the purpose described in paragraph (1)(d) above and the person to whom it is let on hire uses it in breach of the condition, paragraph (1) above shall apply as if the motor car had been used by the taxable person for the purpose of any business carried on by him primarily for a purpose other than one of the purposes described in sub-paragraph (1)(a) to (d) above.

in article 8(2)(e)(iv), delete—

“who is not a taxable person on”

and substitute—

“under an agreement which imposes a”.