The Value Added Tax (Cars) Order 1992

Statutory Instruments

1992 No. 3122

VALUE ADDED TAX

The Value Added Tax (Cars) Order 1992

Made

9th December 1992

Laid before the House of Commons

11th December 1992

Coming into force

1st January 1993

The Treasury, in exercise of the powers conferred on them by sections 3(3), 3(5), 18(1), 18(2), 18(3), 18(4), 18(5), 18(6) and 29(2) of the Value Added Tax Act 1983(1) and of all other powers enabling them in that behalf, hereby make the following Order:

(1)

1983 c. 55; subsections (3) and (5) of section 3 were amended by the Finance (No. 2) Act 1992 (c. 48) section 14(2), Schedule 3, sub-paragraphs 4(1) and (2) respectively; sub-sections (3) and (4) of section 18 were amended by sub-paragraphs (1) and (2) of paragraph 19 of that Schedule.