{
  "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1992",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1992.json",
  "id": "uksi/1992/627",
  "title": "The Value Added Tax (Cars) (Amendment) Order 1992",
  "short_title": "Value Added Tax (Cars) 1992",
  "long_title": "This Order, which comes into effect on 1st August 1992, amends the scope of the Value Added Tax (Cars) Order 1980 concerning the treatment for value added tax purposes of new and used motor cars. It amends article 4 of that Order which concerns the non-deductibility of input tax on the supply or importation of a motor car. It also amends articles 5 and 6 of that Order.",
  "citation": "S.I. 1992/627",
  "type": "uksi",
  "year": "1992",
  "number": "627",
  "version": "current",
  "date": "1992-03-10",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1992/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1992/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1992/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1992/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "art.2(a)",
      "affecting": "uksi/1992/1654",
      "affecting_title": "The Value Added Tax (Cars) (Amendment) (No. 2) Order 1992",
      "affecting_provisions": "art.2"
    },
    {
      "type": "revoked in so far as not already revoked",
      "affected_provisions": "Order",
      "affecting": "uksi/1992/3122",
      "affecting_title": "The Value Added Tax (Cars) Order 1992",
      "affecting_provisions": "Sch."
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
        "section/3",
        "section/14",
        "section/18"
      ]
    }
  ],
  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1992/changes.json",
  "changes_made_by": 5,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/627",
    "retrieved_at": "2026-10-29T14:26:00.593256+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."
}