{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-7A/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-7A/paragraph-3.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/7A/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) A contract falls within this paragraph if it relates only to a motor vehicle and—\n(a) the vehicle is let on hire on relevant benefit terms to a person, and\n(b) the supply of the vehicle to that person is zero-rated for the purposes of the Value Added Tax Act 1994 as a result of it being a supply falling within—\n(i) paragraph (f) in item 2 in Group 12 in Schedule 8 to that Act, or\n(ii) item 2A in that Group.\n(2) “Relevant benefit terms” is to be construed in accordance with paragraph (2) of item 15 in Group 12 in Schedule 8 to the Value Added Tax Act 1994 (zero-rating).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 7A para. 3 and cross-heading substituted (with effect in accordance with s. 81(2) of the amending Act) by Finance Act 2026 (c. 11), s. 81"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "words repealed",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015"
    },
    {
      "type": "words repealed",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015"
    },
    {
      "type": "repealed",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/schedule/7A/paragraph/3",
    "retrieved_at": "2026-10-29T09:34:21.412655+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}