# The Value Added Tax (Amendment) Regulations 1995, Regulation 3


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 1992.”.

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Source: https://www.legislation.gov.uk/uksi/1995/3147/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-1995/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.