{
  "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1990/note",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1990/note.json",
  "legislation": "uksi/1990/315",
  "legislation_title": "The Value Added Tax (Cars) (Amendment) Order 1990",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1990",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends the Value Added Tax (Cars) Order 1980 in respect of the tax to be charged on supplies of used motor cars.\nThe 1980 Order requires dealers to keep certain records if their supplies are to qualify for the margin scheme relief.\nThe amendment allows a degree of relief to car dealers who have not kept all the necessary records provided specified records are available either in relation to the acquisition of the vehicle or in relation to the sale of the vehicle, and the Commissioners consider that the mark-up achieved does not exceed 100 per cent.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/315/note",
    "retrieved_at": "2026-10-29T15:27:24.874469+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."
}