{
  "url": "https://openlegislation.uk/value-added-tax-supply-of-services-amendment-order-1995/article-6",
  "json_url": "https://openlegislation.uk/value-added-tax-supply-of-services-amendment-order-1995/article-6.json",
  "legislation": "uksi/1995/1668",
  "legislation_title": "The Value Added Tax (Supply of Services) (Amendment) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-supply-of-services-amendment-order-1995",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": null,
  "text": "After article 6 there shall be inserted the following—\n“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.\n(2) In paragraph (1) above, “motor car” has the same meaning as in article 2 of the Valued Added Tax (Input Tax) Order 1992.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1992/3222; relevant amendments were made to article 7 by S.I. 1995/1666."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1668/article/6",
    "retrieved_at": "2026-10-29T13:06:44.740133+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."
}