Article 2 Amendment of the Value Added Tax (Input Tax) Order 1992
(1)
The Value Added Tax (Input Tax) Order 1992f1 is amended as follows.
(2)
In article 2 (interpretation), in the definition of “motor car”f2—
(i)
in sub-paragraph (b)(ii) for “twelve” substitute “12”;
(ii)
after sub-paragraph (b)(ii), insert—
“(iia) vehicles which would otherwise meet the requirements of sub-paragraph (ii) but which can carry fewer than 12 seated persons solely because they have been adapted for wheelchair users;”.
Annotations
Footnotes
- f1
- f2
-
The definition of “motor car” was substituted by article 3 of S.I. 1999/2930.