{
  "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-2002",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-2002.json",
  "id": "uksi/2002/1502",
  "title": "The Value Added Tax (Cars) (Amendment) Order 2002",
  "short_title": "Value Added Tax (Cars) 2002",
  "long_title": "This Order, which comes into force on 1st July 2002, amends the Value Added Tax (Cars) Order 1992 (the “principal Order”). It prevents car sales being taxed under the margin scheme following certain assignments of rights in hire purchase or conditional sale agreements, if the assignors could not themselves have used the scheme to sell the cars. By article 1(2), the Order does not affect sales on or after 1st July 2002 if the related assignment took place before that date.",
  "citation": "S.I. 2002/1502",
  "type": "uksi",
  "year": "2002",
  "number": "1502",
  "version": "current",
  "date": "2002-06-10",
  "revised": false,
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  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-2002/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-2002/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
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      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-2002/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-2002/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-2002/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-11-27",
      "size": null,
      "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-2002/pdf/uksi_20021502_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2002/1502/pdfs/uksi_20021502_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/50A"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-2002/changes.json",
  "changes_made_by": 5,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-2002/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-2002/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1502",
    "retrieved_at": "2026-10-29T06:54:53.144151+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."
}