The Value Added Tax (Cars) Order 1992 No. 3122

[F1 4A.   Paragraph 5(4) of Schedule 4 to the Act shall not apply in relation to a motor car to which [F2 article 5] below applies which is used or made available in circumstances where, but for the operation of that paragraph, it would be treated by virtue of [F3 that article] as supplied to and by a taxable person.] U.K.

Textual Amendments

F1 Art. 4A inserted (1.8.1995) by The Value Added Tax (Cars) (Amendment) (No. 2) Order 1995 (S.I. 1995/1667), arts. 1, 4

F2 Words in art. 4A substituted (1.12.1999) by The Value Added Tax (Cars) (Amendment) Order 1999 (S.I. 1999/2832), arts. 1(2), 4(a)

F3 Words in art. 4A substituted (1.12.1999) by The Value Added Tax (Cars) (Amendment) Order 1999 (S.I. 1999/2832), arts. 1(2), 4(b)