Article 6

After article 6 there shall be inserted the following—

“6A

(1)

This Order shall not apply to any supply of services consisting of the letting on hire of a motor car where one half of the tax on that letting on hire was excluded from credit under section 25 of the Act by virtue of article 7 of the Value Added Tax (Input Tax) Order 1992^f1.

(2)

In paragraph (1) above, “motor car” has the same meaning as in article 2 of the Valued Added Tax (Input Tax) Order 1992.”