{
  "url": "https://openlegislation.uk/value-added-tax-motor-vehicles-for-the-handicapped-order-1992/note",
  "json_url": "https://openlegislation.uk/value-added-tax-motor-vehicles-for-the-handicapped-order-1992/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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).\nIt 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.\nThe Order gives relief statutorily for one that has hitherto applied in practice.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3065/note",
    "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."
}