{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-2009/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-2009/article-2.json",
  "legislation": "uksi/2009/217",
  "legislation_title": "The Value Added Tax (Input Tax) (Amendment) Order 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-2009",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of the Value Added Tax (Input Tax) Order 1992",
  "text": "(1) The Value Added Tax (Input Tax) Order 1992 is amended as follows.\n(2) In article 2 (interpretation), in the definition of “motor car”—\n(i) in sub-paragraph (b)(ii) for “twelve” substitute “12”;\n(ii) after sub-paragraph (b)(ii), insert—\n“(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;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I.1992/3222."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The definition of “motor car” was substituted by article 3 of S.I. 1999/2930."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/217/article/2",
    "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."
}