# The Value Added Tax (Supply of Services) (Amendment) Order 1995, 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.
(2) In paragraph (1) above, “motor car” has the same meaning as in article 2 of the Valued Added Tax (Input Tax) Order 1992.”

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Source: https://www.legislation.gov.uk/uksi/1995/1668/article/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-supply-of-services-amendment-order-1995/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.