{
  "url": "https://openlegislation.uk/value-added-tax-cars-order-1992/article-4A",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-order-1992/article-4A.json",
  "legislation": "uksi/1992/3122",
  "legislation_title": "The Value Added Tax (Cars) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cars-order-1992",
  "path": "article/4A",
  "kind": "article",
  "number": "4A",
  "heading": null,
  "text": "Paragraph 5(4) of Schedule 4 to the Act shall not apply in relation to a motor car to which article 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 that article as supplied to and by a taxable person.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Art. 4A inserted (1.8.1995) by The Value Added Tax (Cars) (Amendment) (No. 2) Order 1995 (S.I. 1995/1667), arts. 1, 4"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3122/article/4A",
    "retrieved_at": "2026-10-29T14:09:34.737584+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."
}