# The Value Added Tax (Cars) (Amendment) Order 1995, Article 3: Citation and Commencement


In article 2—
(a) in the definition of “the Act”, for “1983” there shall be substituted “1994”;
(b) after the definition of “the Act” there shall be inserted—
““the Manx Act” means the Value Added Tax and Other Taxes Act 1973”;
(c) after the definition of motor car there shall be inserted—
““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.”

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Source: https://www.legislation.gov.uk/uksi/1995/1269/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-cars-amendment-order-1995/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.