{
  "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1992/note",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1992/note.json",
  "legislation": "uksi/1992/627",
  "legislation_title": "The Value Added Tax (Cars) (Amendment) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.\nThe Order enables private taxi firms, self-drive hire firms and driving schools to reclaim the tax on purchases of motor cars for their businesses. It ensures that tax is charged on the full selling price of these cars when sold by those businesses in their turn by disapplying the margin relief in article 6 (whereby the consideration for the sale is the excess of the selling price over the purchase price, if any). It also creates a self-supply of the motor car where an input tax deduction has been taken, but the car has been put to a non-qualifying use.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/627/note",
    "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."
}