# The Value Added Tax (Input Tax) (Amendment) (No. 3) Order 1995, 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.”

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Source: https://www.legislation.gov.uk/uksi/1995/1666/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-input-tax-amendment-no-3-order-1995/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.