{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1993",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1993.json",
  "id": "uksi/1993/2954",
  "title": "The Value Added Tax (Input Tax) (Amendment) Order 1993",
  "short_title": "Value Added Tax (Input Tax) 1993",
  "long_title": "This Order, which comes into effect on 1st January 1994, amends the scope of the Value Added Tax (Input Tax) Order 1992 concerning the treatment for value added tax purposes of new motor cars. It amends Article 7 of that Order which concerns the non-deductibility of input tax on the supply, acquisition or importation of a motor car.",
  "citation": "S.I. 1993/2954",
  "type": "uksi",
  "year": "1993",
  "number": "2954",
  "version": "current",
  "date": "1993-11-30",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1993/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1993/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1993/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1993/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1993/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Order",
      "affecting": "uksi/1995/1666",
      "affecting_title": "The Value Added Tax (Input Tax) (Amendment) (No. 3) Order 1995",
      "affecting_provisions": "art. 9"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
        "section/14"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1993/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1993/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1993/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2954",
    "retrieved_at": "2026-10-29T13:46:07.686254+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."
}