{
  "url": "https://openlegislation.uk/value-added-tax-motor-vehicles-for-the-handicapped-order-1992/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-motor-vehicles-for-the-handicapped-order-1992/article-2.json",
  "legislation": "uksi/1992/3065",
  "legislation_title": "The Value Added Tax (Motor Vehicles for the Handicapped) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-motor-vehicles-for-the-handicapped-order-1992",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Group 14 of Schedule 5 to the Value Added Tax Act 1983 shall be varied by adding after item 12 the following item—\n“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.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3065/article/2",
    "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."
}