# The Value Added Tax (Cars) (Amendment) (No. 2) Order 1995, Article 7


After article 6 there shall be inserted the following—
“6A For the purposes of articles 5 and 6 above article 7 of the Value Added Tax (Input Tax) Order 1992 shall apply for the purpose of determining whether a motor car is used exclusively for the purposes of the taxable person’s business as it would apply for the purpose of determining whether he so intended to use it.”.

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Source: https://www.legislation.gov.uk/uksi/1995/1667/article/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-cars-amendment-no-2-order-1995/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.