{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-order-1992/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-order-1992/article-2.json",
  "legislation": "uksi/1992/3222",
  "legislation_title": "The Value Added Tax (Input Tax) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-input-tax-order-1992",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "In this Order—\n“the Act” means the Value Added Tax Act 1994;\n“the Manx Act” means the Value Added Tax and Other Taxes Act 1973;\n“antiques” means objects other than works of art or collectors' items, which are more than 100 years old;\n“collectors' items” means any collection or collector’s piece falling within section 21(5) of the Act but excluding investment gold coins within the meaning of Note 1(b) and (c) to Group 15 of Schedule 9 to the Act;\n“building materials” means any goods the supply of which would be zero-rated if supplied by a taxable person to a person to whom he is also making a supply of a description within either item 2 or item 3 of Group 5, or item 2 of Group 6, of Schedule 8 to the Act;\n...\n...\n“Motor car” means any motor vehicle of a kind normally used on public roads which has three or more wheels and either—\n(a)is constructed or adapted solely or mainly for the carriage of passengers; or\n(b)has to the rear of the driver’s seat roofed accommodation which is fitted with side windows or which is constructed or adapted for the fitting of side windows;\nbut does not include—\n(i)vehicles capable of accommodating only one person;\n(ii)vehicles which meet the requirements of Schedule 6 to the Road Vehicles (Construction and Use) Regulations 1986 and are capable of carrying 12 or more seated persons;\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;\n(iii)vehicles of not less than three tonnes unladen weight (as defined in the Table to regulation 3(2) of the Road Vehicles (Construction and Use) Regulations 1986);\n(iv)vehicles constructed to carry a payload (the difference between a vehicle’s kerb weight (as defined in the Table to regulation 3(2) of the Road Vehicles (Construction and Use) Regulations 1986) and its maximum gross weight (as defined in that Table)) of one tonne or more;\n(v)caravans, ambulances and prison vans;\n(vi)vehicles constructed for a special purpose other than the carriage of persons and having no other accommodation for carrying persons than such as is incidental to that purpose;\n“motor dealer” means a person whose business consists in whole or in part of obtaining supplies of, ... or acquiring in Northern Ireland from a member State or importing, new or second-hand motor cars for resale with a view to making an overall profit on the sale of them (whether or not a profit is made on each sale);\n“motor manufacturer” means a person whose business consists in whole or part of producing motor cars including producing motors cars by conversion of a vehicle (whether a motor car or not);\n...\n...\n“Second-hand goods” means tangible moveable property (including motor cars) that is suitable for further use as it is or after repair other than works of art, collectors' items or antiques and other than precious metals and precious stones;\n“stock in trade” means new or second-hand motor cars (other than second-hand motor cars which are not qualifying motor cars within the meaning of article 7(2A) below or paragraph 4(3) of Schedule 2 to this Order) which are—\n(a)produced by a motor manufacturer or, as the case may require, supplied to ... or acquired in Northern Ireland from a member State or imported by a motor dealer, for the purpose of resale, and\n(b)are intended to be sold by—\n(i)a motor manufacturer within 12 months of their production, or\n(ii)by a motor dealer within 12 months of their supply ... , acquisition in Northern Ireland from a member State or importation, as the case may require,\nand such motor cars shall not cease to be stock in trade where they are temporarily put to a use in the motor manufacturer’s or, as the case may be, the motor dealer’s business which involves making them available for private use;\n“work of art” has the same meaning as in section 21 of the Act.\n...",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in art. 2 substituted (1.3.1995) by The Value Added Tax (Input Tax) (Amendment) Order 1995 (S.I. 1995/281), arts. 1, 3(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 2 inserted (1.6.1995) by The Value Added Tax (Input Tax) (Amendment) (No 2) Order 1995 (S.I. 1995/1267), arts. 1, 3(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in art. 2 substituted (1.1.2000) by The Value Added Tax (Input Tax) (Amendment) (No. 2) Order 1999 (S.I. 1999/3118), arts. 1, 3(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in art. 2 inserted (1.3.1995) by The Value Added Tax (Input Tax) (Amendment) Order 1995 (S.I. 1995/281), arts. 1, 3(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in art. 2 omitted (1.6.1995) by virtue of The Value Added Tax (Input Tax) (Amendment) (No 2) Order 1995 (S.I. 1995/1267), arts. 1, 3(a)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in art. 2 substituted (1.12.1999) by The Value Added Tax (Input Tax) (Amendment) Order 1999 (S.I. 1999/2930), arts. 1(2), 3(a)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in art. 2 substituted (6.4.2009) by The Value Added Tax (Input Tax) (Amendment) Order 2009 (S.I. 2009/217), arts. 1, 2(2)(i)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in art. 2 inserted (6.4.2009) by The Value Added Tax (Input Tax) (Amendment) Order 2009 (S.I. 2009/217), arts. 1, 2(2)(ii)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in art. 2 inserted (1.12.1999) by The Value Added Tax (Input Tax) (Amendment) Order 1999 (S.I. 1999/2930), arts. 1(2), 3(b)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in art. 2 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 8(2)(a); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in art. 2 inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 20(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in art. 2 omitted (1.12.1999) by virtue of The Value Added Tax (Input Tax) (Amendment) Order 1999 (S.I. 1999/2930), arts. 1(2), 3(c)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in art. 2 inserted (1.6.1995) by The Value Added Tax (Input Tax) (Amendment) (No 2) Order 1995 (S.I. 1995/1267), arts. 1, 3(c)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in art. 2 inserted (1.12.1999) by The Value Added Tax (Input Tax) (Amendment) Order 1999 (S.I. 1999/2930), arts. 1(2), 3(d)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in art. 2 inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 20(b)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in art. 2 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 8(2)(b)(i); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in art. 2 inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 20(b)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Words in art. 2 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 8(2)(b)(ii); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Words in art. 2 inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 20(b)(iii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Words in art. 2 substituted (1.1.2000) by The Value Added Tax (Input Tax) (Amendment) (No. 2) Order 1999 (S.I. 1999/3118), arts. 1, 3(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 2 in force at 1.1.1993, see art. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Acts of Tynwald 1973 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3222/article/2",
    "retrieved_at": "2026-10-29T14:08:28.064368+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."
}