{
  "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1992/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1992/article-2.json",
  "legislation": "uksi/1992/630",
  "legislation_title": "The Value Added Tax (Treatment of Transactions) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1992",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Where an employer gives an employee a choice between—\n(a) a particular rate of wages, salary or emoluments, or\n(b) in the alternative a lower rate of wages, salary or emoluments and, in addition, the right to the private use of a motor car provided by the employer,\nand the employee chooses the alternative described in paragraph (b) above, then the provision to the employee of the right to use the motor car privately shall be treated as neither a supply of goods nor a supply of services (if it otherwise would be) to the extent only that the consideration for the provision of the motor car for the employee’s private use is the difference between the wages, salary or emoluments available to him under paragraphs (a) and (b) of this article.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 2 in force at 1.4.1992, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/630/article/2",
    "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."
}