{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-no-3-order-1995/article-5",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-no-3-order-1995/article-5.json",
  "legislation": "uksi/1995/1666",
  "legislation_title": "The Value Added Tax (Input Tax) (Amendment) (No. 3) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-no-3-order-1995",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": null,
  "text": "For article 7(2) there shall be substituted the following—\n“(2) Paragraph (1) above does not apply where—\n(a) the motor car is—\n(i) a qualifying motor car;\n(ii) let on hire or supplied to, or acquired from another member State or imported by, a taxable person; and\n(iii) the relevant condition is satisfied;\n(b) the supply is a letting on hire of a motor car which is not a qualifying motor car;\n(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\n(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.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1666/article/5",
    "retrieved_at": "2026-10-29T13:06:46.277828+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."
}