# The Value Added Tax (Means of Transport) Order 1992, Note: Explanatory note


(This note is not part of the Order)
This Order implements Article 1.22 of Council Directive 91/680/EEC (OJ No. L 376, 31.12.91, p.1) supplementing the common system of value added tax and amending the Sixth Council Directive 77/388/EEC (OJ No. L 145, 13.6.77, p.1) so as to insert Article 28a 2(a).
The Order is made under section 47A(3) of the Value Added Tax Act 1983 and amends the definition of a “means of transport” in section 47A(1) so as to include motorized land vehicles having a displacement capacity exceeding 48 cubic centimetres. The Order also excludes from the definition any ship, aircraft or motorized land vehicle which is not intended for the transport of persons or goods.

---
Source: https://www.legislation.gov.uk/uksi/1992/3127/note (the official version)
Page: https://openlegislation.uk/value-added-tax-means-of-transport-order-1992/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.