The Value Added Tax (Input Tax) (Amendment) Order 2009

• Citation: S.I. 2009/217
• Sections: 2

Section 1 Citation and commencement

This Order may be cited as the Value Added Tax (Input Tax) (Amendment) Order 2009 and shall come into force on 6th April 2009.

Section 2 Amendment of the Value Added Tax (Input Tax) Order 1992

(1) The Value Added Tax (Input Tax) Order 1992 is amended as follows.

(2) In article 2 (interpretation), in the definition of “motor car” —

(i) in sub-paragraph (b)(ii) for “twelve” substitute “12”;

(ii) after sub-paragraph (b)(ii), insert—

(iia) vehicles which would otherwise meet the requirements of sub-paragraph (ii) but which can carry fewer than 12 seated persons solely because they have been adapted for wheelchair users;