{
  "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1992",
  "json_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1992.json",
  "id": "uksi/1992/630",
  "title": "The Value Added Tax (Treatment of Transactions) Order 1992",
  "short_title": "Value Added Tax (Treatment of Transactions) 1992",
  "long_title": "The effect of this Order is that value added tax will no longer be levied in respect of amounts of salary, wages or other emoluments forgone by employees in return for the right to the private use of a motor car provided by their employer.",
  "citation": "S.I. 1992/630",
  "type": "uksi",
  "year": "1992",
  "number": "630",
  "version": "current",
  "date": "1992-03-10",
  "revised": true,
  "valid_from": "1992-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1992/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1992/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1992/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1992/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1992/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Order",
      "affecting": "uksi/2021/1023",
      "affecting_title": "The Value Added Tax (Treatment of Transactions) (Revocation) Order 2021",
      "affecting_provisions": "art. 3"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
        "section/3"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1992/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/630",
    "retrieved_at": "2026-10-29T14:25:58.163132+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."
}