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The Value Added Tax (Motor Vehicles for the Handicapped) Order 1992

S.I. 1992/3065 · Made 7 December 1992

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

VALUE ADDED TAX

Made 7th December 1992

Laid before the House of Commons 8th December 1992

Coming into force 29th December 1992

The Treasury, in exercise of the powers conferred on them by section 16(4) of the Value Added Tax Act 1983f1 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1983 c. 55.

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Explanatory note

1

This Order may be cited as the Value Added Tax (Motor Vehicles for the Handicapped) Order 1992 and shall come into force on 29th December 1992.

2

Group 14 of Schedule 5 to the Value Added Tax Act 1983 shall be varied by adding after item 12 the following item—

“12A

The sale of a motor vehicle which had been let on hire in the circumstances described in item 12, where such sale constitutes the first supply of the vehicle after the end of the period of such letting.”

Signature

Nicholas Baker

Gregory Knight

Two of the Lords Commissioners of Her Majesty’s Treasury

7th December 1992

Explanatory note

(This note is not part of the Order)

This Order adds, with effect from 29th December 1992, a new item (12A) to Group 14 in Schedule 5 to the Value Added Tax Act 1983 (c. 55).

It ensures that vehicles let on a zero-rated basis to qualifying handicapped persons are chargeable to value added tax at the nil rate when sold at the end of the period of hire.

The Order gives relief statutorily for one that has hitherto applied in practice.