{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1998/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1998/article-2.json",
  "legislation": "uksi/1998/2767",
  "legislation_title": "The Value Added Tax (Input Tax) (Amendment) Order 1998",
  "legislation_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1998",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Article 7 of the Value Added Tax (Input Tax) Order 1992 shall be amended as follows—\n(a) in paragraph (2)(a)(ii), for “let on hire or supplied to” there shall be substituted “supplied (including on a letting on hire) to”; and\n(b) in paragraph (2)(b), after “qualifying motor car”there shall be inserted “(other than a supply on a letting on hire of a motor car which is not a qualifying motor car by virtue only of the application of paragraph (2C) below, to a person whose supply on a letting on hire prior to 1st August 1995 resulted in the application of that paragraph)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1992/3222; paragraph (2) was substituted by article 5 of S.I. 1995/1666."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph (2C) was inserted by article 6 of S.I. 1995/1666."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/2767/article/2",
    "retrieved_at": "2026-10-29T11:15:52.433012+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."
}