{
  "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1999/article-5",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1999/article-5.json",
  "legislation": "uksi/1999/2832",
  "legislation_title": "The Value Added Tax (Cars) (Amendment) Order 1999",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1999",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": null,
  "text": "In article 5(1)—\n(a) the word “or” after sub-paragraph (b) shall be omitted;\n(b) for “, but does not apply to any motor car to which article 6 below applies.” there shall be substituted—\n“; or\n(d) which was transferred to a taxable person as an asset of a business or part of a business in the course of the transfer of that business or part of a business as a going concern—\n(i) in circumstances where the transfer was treated as neither a supply of goods nor a supply of services by virtue of an Order made or having effect as if made under section 5(3) of the Act;\n(ii) in the hands of the transferor or any predecessor of his the motor car was one to which this article applied by virtue of sub-paragraph (a), (b) or (c) above; and\n(iii) the motor car has not been treated as supplied by virtue of this article to and by the transferor or any of his predecessors.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2832/article/5",
    "retrieved_at": "2026-10-29T09:43:41.506741+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."
}