# The Value Added Tax (Cars) (Amendment) Order 1989, Article 2


The Value Added Tax (Cars) Order 1980 shall be amended as follows–
(a) in article 4(1), after sub-paragraph (c) there shall be inserted–
“(cc) the motor car is unused and is supplied to, or imported by, a taxable person whose business includes the production of motor cars (other than the production of motor cars solely by the conversion of vehicles) and is for the purpose of research and development to be carried out by him; or”;
(b) in article 5(3) for the words after “except where” there shall be substituted the words–
“the Commissioners are satisfied that the motor car is, or is to be, used solely for the purpose of research and development in his business as a producer of motor cars (other than as a producer of motor cars solely by the conversion of vehicles).”.

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Source: https://www.legislation.gov.uk/uksi/1989/959/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-cars-amendment-order-1989/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.