{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1999/article-6",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1999/article-6.json",
  "legislation": "uksi/1999/2930",
  "legislation_title": "The Value Added Tax (Input Tax) (Amendment) Order 1999",
  "legislation_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1999",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": null,
  "text": "In article 7—\n(a) in paragraph (2) after sub-paragraph (a) there shall be inserted—\n“(aa) the motor car forms part of the stock in trade of a motor manufacturer or a motor dealer;”;\n(b) in paragraph (2A) after “paragraph (2)(a)” there shall be added “and (b)”; and\n(c) paragraphs (4) and (5) shall be omitted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph (2) was substituted by article 5 of S.I. 1995/1666."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph (2A) was inserted by article 6 of S.I. 1995/1666."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Paragraph 4 was amended by article 7 of S.I. 1995/281 and article 8 of S.I. 1995/1666."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2930/article/6",
    "retrieved_at": "2026-10-29T09:36:46.771519+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."
}