{
  "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1999/article-6",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1999/article-6.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/6",
  "kind": "article",
  "number": "6",
  "heading": null,
  "text": "After article 5(2) there shall be inserted—\n“(2A) For the purposes of paragraph (1)(d) above a person is a predecessor of a transferor if—\n(a) he transferred the motor car as an asset of a business or part of a business which he transferred as a going concern—\n(i) to the transferor, or\n(ii) where the motor car has been the subject of more than one such transfer, to a person who made one of those transfers; and\n(b) the transfer of the motor car was treated as neither a supply of goods nor a supply of services by virtue of any Order made or having effect as if made under section 5(3) of the Act.”.",
  "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/6",
    "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."
}