# The Value Added Tax (Cars) (Amendment) Order 1999, Article 5


In article 5(1)—
(a) the word “or” after sub-paragraph (b) shall be omitted;
(b) for “, but does not apply to any motor car to which article 6 below applies.” there shall be substituted—
“; or
(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—
(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;
(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
(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.”.

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Source: https://www.legislation.gov.uk/uksi/1999/2832/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-cars-amendment-order-1999/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.