{
  "url": "https://openlegislation.uk/value-added-tax-cars-order-1992/article-7",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-order-1992/article-7.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/7",
  "kind": "article",
  "number": "7",
  "heading": "Self-supplies",
  "text": "Article 5 above shall apply in relation to any bodies corporate which are treated for the purposes of section 43 of the Act as members of a group as if those bodies were one person, but any motor car which would fall to be treated as supplied to and by that person shall be treated as supplied to and by the representative member.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in art. 7 substituted (1.12.1999) by The Value Added Tax (Cars) (Amendment) Order 1999 (S.I. 1999/2832), arts. 1(2), 9"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in art. 7 substituted (1.6.1995) by The Value Added Tax (Cars) (Amendment) Order 1995 (S.I. 1995/1269), arts. 1, 7"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 7 in force at 1.1.1993, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3122/article/7",
    "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."
}