# The Value Added Tax (Cars) Order 1992, Article 4A


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.

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Source: https://www.legislation.gov.uk/uksi/1992/3122/article/4A (the official version)
Page: https://openlegislation.uk/value-added-tax-cars-order-1992/article-4A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.