# The Value Added Tax (Input Tax) (Amendment) (No. 3) Order 1995, Article 8


In article 7(4), for the words “in respect of which tax has been excluded from any credit” there shall be substituted “(other than one which is a qualifying motor car by virtue of paragraph (2A)(b) above) in respect of which tax has been wholly excluded from credit”.

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Source: https://www.legislation.gov.uk/uksi/1995/1666/article/8 (the official version)
Page: https://openlegislation.uk/value-added-tax-input-tax-amendment-no-3-order-1995/article-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.