Article 3

The Value Added Tax (Cars) Order 1980^f1 shall be amended by inserting after sub-paragraph (d) of article 4(1) the following:

“(e)

the motor car is supplied to, or imported by, a taxable person for the primary purpose of—

(i)

being provided by him for hire with the services of a driver for the purpose of carrying passengers;

(ii)

being provided by him for self-drive hire;

(iii)

being used as a vehicle in which instruction in the driving of a motor car is to be given by him;

(iv)

the letting on hire to a person who is not a taxable person on condition that he uses the motor car primarily for one of the purposes described in sub-paragraphs (i) to (iii) above;”.