{
  "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1989/note",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1989/note.json",
  "legislation": "uksi/1989/959",
  "legislation_title": "The Value Added Tax (Cars) (Amendment) Order 1989",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1989",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order further amends the Value Added Tax (Cars) Order 1980 in respect of motor cars used by car manufacturers for research and development purposes.\nThe 1980 Order allows car manufacturers to use motor cars produced by them for research and development purposes without incurring a charge to value added tax.\nThis new Order extends the relief to cover any unused motor car which a car manufacturer uses for these purposes.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/959/note",
    "retrieved_at": "2026-10-29T15:43:32.782858+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."
}