# The Value Added Tax (Input Tax) (Amendment) Order 2009, Article 2: Amendment of the Value Added Tax (Input Tax) Order 1992


(1) The Value Added Tax (Input Tax) Order 1992 is amended as follows.
(2) In article 2 (interpretation), in the definition of “motor car”—
(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;”.

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Source: https://www.legislation.gov.uk/uksi/2009/217/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-input-tax-amendment-order-2009/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.