Explanatory Note
(This note is not part of the Order)
This Order further amends the Value Added Tax (Cars) Order 1980 in respect of motor cars used by car manufacturers for research and development purposes.
The 1980 Order allows car manufacturers to use motor cars produced by them for research and development purposes without incurring a charge to value added tax.
This new Order extends the relief to cover any unused motor car which a car manufacturer uses for these purposes.