# The Value Added Tax (Cars) (Amendment) (No. 2) Order 1992, Article 3 The Value Added Tax (Cars) Order 1980 shall be amended by inserting after sub-paragraph (d) of article 4(1) the following: โ€œ(e) the motor car is supplied to, or imported by, a taxable person for the primary purpose ofโ€” (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;โ€. --- Source: https://www.legislation.gov.uk/uksi/1992/1654/article/3 (the official version) Page: https://openlegislation.uk/value-added-tax-cars-amendment-no-2-order-1992/article-3 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.