{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1995/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1995/regulation-3.json",
  "legislation": "uksi/1995/3147",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1995",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "After paragraph (5) of regulation 14 there shall be inserted—\n“(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 1992.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/3147/regulation/3",
    "retrieved_at": "2026-10-29T12:56:40.826183+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."
}