# The Value Added Tax (Cars) (Amendment) Order 2001, Article 3


For article 8(7)(a) substitute—
“(a) calculate the price at which the motor car was obtained by deducting from the successful bid the amount of the commission payable to him under his contract with the vendor for the sale of the motor car;”.

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Source: https://www.legislation.gov.uk/uksi/2001/3754/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-cars-amendment-order-2001/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.