The Value Added Tax (Cars) (Amendment) Order 1999

5.  In article 5(1)—

(a) the word “or” after sub-paragraph (b) shall be omitted;

(b) for “, but does not apply to any motor car to which article 6 below applies.” there shall be substituted—

• “; or

  (d)

  which was transferred to a taxable person as an asset of a business or part of a business in the course of the transfer of that business or part of a business as a going concern—

  (i)

  in circumstances where the transfer was treated as neither a supply of goods nor a supply of services by virtue of an Order made or having effect as if made under section 5(3) of the Act;

  (ii)

  in the hands of the transferor or any predecessor of his the motor car was one to which this article applied by virtue of sub-paragraph (a), (b) or (c) above; and

  (iii)

  the motor car has not been treated as supplied by virtue of this article to and by the transferor or any of his predecessors.”.