# The Value Added Tax (Input Tax) (Amendment) Order 1999, Article 6


In article 7—
(a) in paragraph (2) after sub-paragraph (a) there shall be inserted—
“(aa) the motor car forms part of the stock in trade of a motor manufacturer or a motor dealer;”;
(b) in paragraph (2A) after “paragraph (2)(a)” there shall be added “and (b)”; and
(c) paragraphs (4) and (5) shall be omitted.

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Source: https://www.legislation.gov.uk/uksi/1999/2930/article/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1999/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.