The Value Added Tax (Input Tax) (Amendment) Order 1998

• Citation: S.I. 1998/2767
• Sections: 2

Section 1

This Order may be cited as the Value Added Tax (Input Tax) (Amendment) Order 1998, and shall come into force on 13th November 1998 in respect of VAT charged on supplies received, or acquisitions from another member State or importations made, on or after that date.

Section 2

Article 7 of the Value Added Tax (Input Tax) Order 1992 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) below, to a person whose supply on a letting on hire prior to 1st August 1995 resulted in the application of that paragraph)”.