{
  "url": "https://openlegislation.uk/value-added-tax-cars-order-1992/article-8A",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-order-1992/article-8A.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/8A",
  "kind": "article",
  "number": "8A",
  "heading": "Relief for second-hand motor cars removed from Northern Ireland to Great Britain",
  "text": "Article 8 has effect as if in paragraph (1)—\n(1) after “in any of the circumstances set out in paragraph (2) below” there were inserted “ and the supply involves the removal of a motor car from Northern Ireland to Great Britain ”; and\n(2) for “VAT chargeable on the supply” there were substituted “ VAT chargeable on the removal ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Art. 8A inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 12 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3122/article/8A",
    "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."
}