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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order, which comes into force on 2nd January 2002 amends the Value Added Tax (Cars) Order 1992 (S.I. 1992/3122) (the ``principal Order'').

Article 1 deals with commencement.

Article 3 amends article 8(7)(a) of the principal Order to provide that, for the purposes of calculating the price at which a motor car was obtained, only the commission charged to the vendor under the contract for the sale of the motor car may be deducted from the successful bid.