# The Value Added Tax (Cars) (Amendment) Order 1997, Article 4


After article 8(2)(c) there shall be inserted—
“(d) a transaction relating to the transfer of the assets of a business or part of a business as a going concern which was treated as neither a supply of goods nor a supply of services if the transferor took possession of the goods in any of the circumstances described in this paragraph.”.

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Source: https://www.legislation.gov.uk/uksi/1997/1615/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-cars-amendment-order-1997/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.