Article 4A F1
Paragraph 5(4) of Schedule 4 to the Act shall not apply in relation to a motor car to which F2article 5 below applies which is used or made available in circumstances where, but for the operation of that paragraph, it would be treated by virtue of F3that article as supplied to and by a taxable person.
Annotations
Textual amendments
- F1
Art. 4A inserted (1.8.1995) by The Value Added Tax (Cars) (Amendment) (No. 2) Order 1995 (S.I. 1995/1667), arts. 1, 4
- F2
Words in art. 4A substituted (1.12.1999) by The Value Added Tax (Cars) (Amendment) Order 1999 (S.I. 1999/2832), arts. 1(2), 4(a)
- F3
Words in art. 4A substituted (1.12.1999) by The Value Added Tax (Cars) (Amendment) Order 1999 (S.I. 1999/2832), arts. 1(2), 4(b)