{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-2009",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-2009.json",
  "id": "uksi/2009/217",
  "title": "The Value Added Tax (Input Tax) (Amendment) Order 2009",
  "short_title": "Value Added Tax (Input Tax) 2009",
  "long_title": "The Value Added Tax (Input Tax) Order 1992 (S.I. 1992/3222) restricts recovery of Value Added Tax on most business cars, goods and services used for business entertainment and fixtures in new homes. This Order amends the definition of “motor car” in the Value Added Tax (Input Tax) Order 1992.",
  "citation": "S.I. 2009/217",
  "type": "uksi",
  "year": "2009",
  "number": "217",
  "version": "current",
  "date": "2009-02-10",
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      "heading": "Amendment of the Value Added Tax (Input Tax) Order 1992",
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      "heading": "Explanatory note",
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      "id": "ukpga/1994/23",
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    "source_url": "https://www.legislation.gov.uk/uksi/2009/217",
    "retrieved_at": "2026-10-29T03:18:23.211032+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."
}