{
  "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1992/note",
  "json_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1992/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThe 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.\nThis Order has no effect in relation to supplies for which the consideration is in a form other than a salary sacrifice.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/630/note",
    "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."
}