# The Value Added Tax (Cars) (Amendment) Order 2001, Note: Explanatory note


(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.

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