{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-revocations-eu-exit-regulations-2019/regulation-5",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-revocations-eu-exit-regulations-2019/regulation-5.json",
  "legislation": "uksi/2019/59",
  "legislation_title": "The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-revocations-eu-exit-regulations-2019",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Value Added Tax (Cars) Order 1992",
  "text": "(1) The Value Added Tax (Cars) Order 1992 is amended as follows.\n(2) In article 4—\n(a) in paragraph (1)—\n(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(ii) in sub-paragraph (f) omit “acquired from another member State or”;\n(b) in paragraphs (1A) and (1B) omit “, acquisition” in both places;\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) In article 5—\n(a) in paragraph (1)(c) omit “or acquired from another member State”;\n(b) in paragraph (2) omit “or acquisition”;\n(c) in paragraph (3)(b)—\n(i) omit “or acquired from another member State”;\n(ii) for “, importation or acquisition from another member State” substitute “ or importation ”.\n(4) In article 8, in paragraph (2)(b) omit “or a corresponding provision of the law of another member State”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 5(2)(a)(i) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 5(2)(c) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 1992/3122; relevant amending instruments are S.I. 1995/1269, 1995/1667, 1997/1615, 1998/759, 1999/2832, 2001/3754, 2002/1502 and 2006/874."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 not in force at made date, see reg. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 5 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/59/regulation/5",
    "retrieved_at": "2026-10-28T22:49:11.434182+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."
}