The Value Added Tax (Cars) Order 1992

Self-supplies U.K.

7.   [F1 Article 5] above shall apply in relation to any bodies corporate which are treated for the purposes of section [F2 43] of the Act as members of a group as if those bodies were one person, but any motor car which would fall to be treated as supplied to and by that person shall be treated as supplied to and by the representative member.

Textual Amendments

F1 Words in art. 7 substituted (1.12.1999) by The Value Added Tax (Cars) (Amendment) Order 1999 (S.I. 1999/2832), arts. 1(2), 9

F2 Word in art. 7 substituted (1.6.1995) by The Value Added Tax (Cars) (Amendment) Order 1995 (S.I. 1995/1269), arts. 1, 7

Commencement Information

I1 Art. 7 in force at 1.1.1993, see art. 1