{
  "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-2001/note",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-2001/note.json",
  "legislation": "uksi/2001/3754",
  "legislation_title": "The Value Added Tax (Cars) (Amendment) Order 2001",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-2001",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which comes into force on 2nd January 2002 amends the Value Added Tax (Cars) Order 1992 (S.I. 1992/3122) (the ``principal Order'').\nArticle 1 deals with commencement.\nArticle 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3754/note",
    "retrieved_at": "2026-10-29T07:21:42.719153+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."
}