OpenLegislation

Regulation 3

Original text. Later amendments are not shown.

After paragraph (5) of regulation 14 there shall be inserted—

“(6)

Where a registered person provides a VAT invoice relating in whole or in part to a supply of the letting on hire of a motor car other than for self-drive hire, he shall state on the invoice whether that motor car is a qualifying vehicle under article 7(2A) of the Value Added Tax (Input Tax) Order 1992f1.”.

Annotations

Footnotes

f1

S.I. 1992/3222; article 7(2A) was inserted by the Value Added Tax (Input Tax) (Amendment) (No. 3)) Order 1995 (S.I. 1995/1666).