{
  "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1995/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1995/article-3.json",
  "legislation": "uksi/1995/1269",
  "legislation_title": "The Value Added Tax (Cars) (Amendment) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1995",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Citation and Commencement",
  "text": "In article 2—\n(a) in the definition of “the Act”, for “1983” there shall be substituted “1994”;\n(b) after the definition of “the Act” there shall be inserted—\n““the Manx Act” means the Value Added Tax and Other Taxes Act 1973”;\n(c) after the definition of motor car there shall be inserted—\n““auctioneer” means a person who sells or offers for sale goods at any public sale where persons become purchasers by competition, being the highest bidders.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Act of Tynwald 1973 (c. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1269/article/3",
    "retrieved_at": "2026-10-29T13:09:29.383039+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."
}