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- Point in Time (01/06/1995)
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Version Superseded: 18/03/1998
Point in time view as at 01/06/1995. This version of this provision has been superseded.
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There are currently no known outstanding effects for the The Value Added Tax (Cars) Order 1992, Section 2.
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2. In this Order–
“the Act” means the Value Added Tax Act [F11994];
[F2“the Manx Act” means the Value Added Tax and Other Taxes Act 1973]
“car dealer” means a taxable person who carries on a business which consists of or includes the sale of motor cars;
“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;
“insurer” means a person permitted, in accordance with section 2 of the Insurance Companies Act 1982(1) to effect and carry out contracts of insurance against risks of loss of or damage to goods;
“motor car” means any motor vehicle of a kind normally used on public roads which has three or more wheels and either–
is constructed or adapted solely or mainly for the carriage of passengers; or
has to the rear of 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–
vehicles capable of accommodating only one person or suitable for carrying twelve or more persons;
vehicles of not less than three tonnes unladen weight;
caravans, ambulances and prison vans;
vehicles of a type approved by the Assistant Commissioner of Police of the Metropolis conforming to the conditions of fitness for the time being laid down by him for the purposes of the London Cab Order 1934(2); or
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.
[F3“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.]
Textual Amendments
F1Word in art. 2 substituted (1.6.1995) by The Value Added Tax (Cars) (Amendment) Order 1995 (S.I. 1995/1269), arts. 1, 3(a)
F2Words in art. 2 inserted (1.6.1995) by The Value Added Tax (Cars) (Amendment) Order 1995 (S.I. 1995/1269), arts. 1, 3(b)
F3Words in art. 2 inserted (1.6.1995) by The Value Added Tax (Cars) (Amendment) Order 1995 (S.I. 1995/1269), arts. 1, 3(c)
Commencement Information
I1Art. 2 in force at 1.1.1993, see art. 1
S.R. & O. 1934/1346 (Rev. XIV, p.795: 1934 I, p.1221).
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