{
  "url": "https://openlegislation.uk/value-added-tax-cars-amendment-no-2-order-1992",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-no-2-order-1992.json",
  "id": "uksi/1992/1654",
  "title": "The Value Added Tax (Cars) (Amendment) (No. 2) Order 1992",
  "short_title": "Value Added Tax (Cars) 1992",
  "long_title": "This Order, which comes into effect on 1 August 1992, amends the Value Added Tax (Cars) Order 1980 (“the Cars Order”). It revokes article 2(a) of the Value Added Tax (Cars) (Amendment) Order 1992, and replaces the new sub-paragraph (e) of article 4(1) of the Cars Order.",
  "citation": "S.I. 1992/1654",
  "type": "uksi",
  "year": "1992",
  "number": "1654",
  "version": "current",
  "date": "1992-07-09",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-cars-amendment-no-2-order-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-cars-amendment-no-2-order-1992/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-cars-amendment-no-2-order-1992/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-cars-amendment-no-2-order-1992/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-cars-amendment-no-2-order-1992/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-cars-amendment-no-2-order-1992/note",
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      "status": null,
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    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Order",
      "affecting": "uksi/1992/3222",
      "affecting_title": "The Value Added Tax (Input Tax) Order 1992",
      "affecting_provisions": "Sch."
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
        "section/14"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-cars-amendment-no-2-order-1992/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-cars-amendment-no-2-order-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-cars-amendment-no-2-order-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1654",
    "retrieved_at": "2026-10-29T14:19:46.886361+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."
}