# The Value Added Tax (Cars) (Amendment) Order 1999, Article 6


After article 5(2) there shall be inserted—
“(2A) For the purposes of paragraph (1)(d) above a person is a predecessor of a transferor if—
(a) he transferred the motor car as an asset of a business or part of a business which he transferred as a going concern—
(i) to the transferor, or
(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
(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.”.

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Source: https://www.legislation.gov.uk/uksi/1999/2832/article/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-cars-amendment-order-1999/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.