# The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019, Regulation 5: Amendment of the Value Added Tax (Cars) Order 1992

Extent: E+W+S+N.I.

(1) The Value Added Tax (Cars) Order 1992 is amended as follows.
(2) In article 4—
(a) in paragraph (1)—
(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ii) in sub-paragraph (f) omit “acquired from another member State or”;
(b) in paragraphs (1A) and (1B) omit “, acquisition” in both places;
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In article 5—
(a) in paragraph (1)(c) omit “or acquired from another member State”;
(b) in paragraph (2) omit “or acquisition”;
(c) in paragraph (3)(b)—
(i) omit “or acquired from another member State”;
(ii) for “, importation or acquisition from another member State” substitute “ or importation ”.
(4) In article 8, in paragraph (2)(b) omit “or a corresponding provision of the law of another member State”.

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Source: https://www.legislation.gov.uk/uksi/2019/59/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-revocations-eu-exit-regulations-2019/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.