{
  "url": "https://openlegislation.uk/value-added-tax-cars-amendment-no-2-order-1995/article-6",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-no-2-order-1995/article-6.json",
  "legislation": "uksi/1995/1667",
  "legislation_title": "The Value Added Tax (Cars) (Amendment) (No. 2) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cars-amendment-no-2-order-1995",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": null,
  "text": "In article 6, for paragraphs (1) and (1A) there shall be substituted the following—\n“(1) This article applies to any motor car which has been supplied to, or acquired from another member State or imported by, a taxable person primarily for the purpose of—\n(a) being provided by him for hire with the services of a driver for the purpose of carrying passengers;\n(b) being provided by him for self-drive hire; or\n(c) being used as a vehicle in which instruction in the driving of a motor car is to be given by him.\n(1A) Where a motor car to which this article applies—\n(a) is neither supplied nor converted into another vehicle (whether a motor car or not) by the taxable person, in either case, in the course or furtherance of any business carried on by him; and\n(b) is used by him primarily for a purpose other than one of the purposes described in paragraph (1) above, but is not used exclusively for the purposes of a business carried on by him,\nit shall be treated for the purposes of the Act as both supplied to him for the purposes of that business and supplied by him in the course or furtherance of that business.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph (1A) was inserted by S.I. 1993/2951."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1667/article/6",
    "retrieved_at": "2026-10-29T13:06:45.455975+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."
}