The Value Added Tax (Cars) Order 1992

Interpretation U.K.

2.— [F1 (1)] In this Order–

“the Act” means the Value Added Tax Act [F2 1994];

[F3 “the Manx Act” means [F4 the Value Added Tax Act 1996]];

F5 ...

“finance agreement” means an agreement for the sale of goods whereby the property in those goods is not to be transferred until the whole of the price has been paid and the seller retains the right to repossess the goods;

F6 ...

[F7 “Motor car” means any motor vehicle of a kind normally used on public roads which has three or more wheels and either—

(a)

is constructed or adapted solely or mainly for the carriage of passengers; or

(b)

has to the rear of the driver’s seat roofed accommodation which is fitted with side windows or which is constructed or adapted for the fitting of side windows;

• but does not include—

  (i)

  vehicles capable of accommodating only one person;

  (ii)

  vehicles which meet the requirements of Schedule 6 to the Road Vehicles (Construction and Use) Regulations 1986 and are capable of carrying twelve or more seated persons;

  (iii)

  vehicles of not less than three tonnes unladen weight (as defined in the Table to regulation 3(2) of the Road Vehicles (Construction and Use) Regulations 1986);

  (iv)

  vehicles constructed to carry a payload (the difference between a vehicle’s kerb weight (as defined in the Table to regulation 3(2) of the Road Vehicles (Construction and Use) Regulations 1986) and its maximum gross weight (as defined in that Table)) of one tonne or more;

  (v)

  caravans, ambulances and prison vans;

  (vi)

  vehicles constructed for a special purpose other than the carriage of persons and having no other accommodation for carrying persons than such as is incidental to that purpose;]

[F8 “auctioneer” means a person who sells or offers for sale goods at any public sale where persons become purchasers by competition, being the highest bidders.]

[F9 (1A) In this Order a reference to the importation of goods is to be read as including a reference to the acquisition of goods in Northern Ireland from a member State, and references to goods being imported, or tax being charged on an importation, are to be construed accordingly.]

F10 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Art. 2 renumbered as art. 2(1) (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649), arts. 1, 432(2)

F2 Word in art. 2 substituted (1.6.1995) by The Value Added Tax (Cars) (Amendment) Order 1995 (S.I. 1995/1269), arts. 1, 3(a)

F3 Words in art. 2 inserted (1.6.1995) by The Value Added Tax (Cars) (Amendment) Order 1995 (S.I. 1995/1269), arts. 1, 3(b)

F4 Words in art. 2 substituted (18.3.1998) by The Value Added Tax (Cars) (Amendment) Order 1998 (S.I. 1998/759), arts. 1, 3

F5 Words in art. 2 omitted (1.12.1999) by virtue of The Value Added Tax (Cars) (Amendment) Order 1999 (S.I. 1999/2832), arts. 1(2), 3(a)

F6 Words in art. 2(1) omitted (1.1.2005) by virtue of The Value Added Tax (Cars) (Amendment) Order 2004 (S.I. 2004/3084), arts. 1, 2(a)

F7 Words in art. 2 substituted (1.12.1999) by The Value Added Tax (Cars) (Amendment) Order 1999 (S.I. 1999/2832), arts. 1(2), 3(b)

F8 Words in art. 2 inserted (1.6.1995) by The Value Added Tax (Cars) (Amendment) Order 1995 (S.I. 1995/1269), arts. 1, 3(c)

F9 Art. 2(1A) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 10 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F10 Art. 2(2) omitted (1.1.2005) by virtue of The Value Added Tax (Cars) (Amendment) Order 2004 (S.I. 2004/3084), arts. 1, 2(b)

Commencement Information

I1 Art. 2 in force at 1.1.1993, see art. 1