{
  "url": "https://openlegislation.uk/value-added-tax-cars-order-1992/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-order-1992/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 9th December 1992\nLaid before the House of Commons 11th December 1992\nComing into force 1st January 1993\nThe Treasury, in exercise of the powers conferred on them by sections 3(3), 3(5), 18(1), 18(2), 18(3), 18(4), 18(5), 18(6) and 29(2) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 55; subsections (3) and (5) of section 3 were amended by the Finance (No. 2) Act 1992 (c. 48) section 14(2), Schedule 3, sub-paragraphs 4(1) and (2) respectively; sub-sections (3) and (4) of section 18 were amended by sub-paragraphs (1) and (2) of paragraph 19 of that Schedule."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3122/introduction",
    "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."
}