Article 5

For article 7(2) there shall be substituted the following—

“(2)

Paragraph (1) above does not apply where—

(a)

the motor car is—

(i)

a qualifying motor car;

(ii)

let on hire or supplied to, or acquired from another member State or imported by, a taxable person; and

(iii)

the relevant condition is satisfied;

(b)

the supply is a letting on hire of a motor car which is not a qualifying motor car;

(c)

the motor car is unused and is supplied to a taxable person whose only taxable supplies are concerned with the letting of motor cars on hire to another taxable person whose business consists predominantly of making supplies of a description falling within item 14 of Group 12 of Schedule 8 to the Act; or

(d)

the motor car is unused and is supplied on a letting on hire to a taxable person whose business consists predominantly of making supplies of a description falling within item 14 of Group 12 of Schedule 8 to the Act, by a taxable person whose only taxable supplies are concerned with the letting on hire of motor cars to such a taxable person.”