{
  "url": "https://openlegislation.uk/value-added-tax-motor-vehicles-for-the-handicapped-order-1992",
  "json_url": "https://openlegislation.uk/value-added-tax-motor-vehicles-for-the-handicapped-order-1992.json",
  "id": "uksi/1992/3065",
  "title": "The Value Added Tax (Motor Vehicles for the Handicapped) Order 1992",
  "short_title": "Value Added Tax (Motor Vehicles for the Handicapped) 1992",
  "long_title": "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).",
  "citation": "S.I. 1992/3065",
  "type": "uksi",
  "year": "1992",
  "number": "3065",
  "version": "current",
  "date": "1992-12-07",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-motor-vehicles-for-the-handicapped-order-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-motor-vehicles-for-the-handicapped-order-1992/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-motor-vehicles-for-the-handicapped-order-1992/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-motor-vehicles-for-the-handicapped-order-1992/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-motor-vehicles-for-the-handicapped-order-1992/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affected_provisions": "Order",
      "affecting": "ukpga/1994/23",
      "affecting_title": "Value Added Tax Act 1994",
      "affecting_provisions": "Sch. 15"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
        "section/16"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-motor-vehicles-for-the-handicapped-order-1992/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-motor-vehicles-for-the-handicapped-order-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3065",
    "retrieved_at": "2026-10-29T14:10:17.338686+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."
}