{
  "url": "https://openlegislation.uk/value-added-tax-cars-amendment-no-2-order-1992/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-no-2-order-1992/article-3.json",
  "legislation": "uksi/1992/1654",
  "legislation_title": "The Value Added Tax (Cars) (Amendment) (No. 2) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cars-amendment-no-2-order-1992",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "The Value Added Tax (Cars) Order 1980 shall be amended by inserting after sub-paragraph (d) of article 4(1) the following:\n“(e) the motor car is supplied to, or imported by, a taxable person for the primary purpose of—\n(i) being provided by him for hire with the services of a driver for the purpose of carrying passengers;\n(ii) being provided by him for self-drive hire;\n(iii) being used as a vehicle in which instruction in the driving of a motor car is to be given by him;\n(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;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1980/442; relevant amending instruments are S.I. 1989/959 and 1992/627."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1654/article/3",
    "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."
}