http://www.legislation.gov.uk/uksi/1992/3222/schedules/made
The Value Added Tax (Input Tax) Order 1992
Motorcycles
VAT
King's Printer of Acts of Parliament
2021-05-06
VALUE ADDED TAX
Under the directive of the Council of the European Communities dated 17th May 1977, No. 77/388/EEC (O.J. No. L145, 13.6.1977, p. 1) as amended by the directive of that Council dated 16th December 1991, No. 91/680 EEC (O.J. No. L376, 31.12.1991, p. 1), as from 1st January 1993 goods removed to the United Kingdom from another member State of the European Communities will no longer be chargeable to tax on importation. However, such goods may become chargeable to tax on their acquisition in the United Kingdom. Goods imported into the United Kingdom from a place outside the member States will continue to be chargeable to tax on their importation.
The Value Added Tax (Input Tax) Order 1992
art. 2
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 8(2)(a)
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 2
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 8(2)(b)(i)
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 2
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 8(2)(b)(ii)
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 4(1)(b)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 8(3)(a)(i)
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 4(1)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 8(3)(a)(ii)
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 4(3)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 8(3)(b)(i)
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 4(3)(a)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 8(3)(b)(ii)
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 4(3)(c)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 8(3)(b)(iii)
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 4(4)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 8(3)(c)
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 5(1)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 8(4)
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 6
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 8(5)
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 7(1)(b)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 8(6)(a)
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 7(2)(a)(ii)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 8(6)(b)
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 7(2A)(a)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 8(6)(c)(i)
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 7(2A)(a)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 8(6)(c)(ii)
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 7(2B)(b)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 8(6)(d)(i)
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 7(2B)(b)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 8(6)(d)(ii)
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 7(2C)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 8(6)(e)(i)
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 7(2C)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 8(6)(e)(ii)
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 7(2E)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 8(6)(f)
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 7(2F)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 8(6)(g)
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art.2 (defn. of the Act)
The Value Added Tax (Input Tax) (Amendment) Order 1995
arts.2
3(a)
The Value Added Tax (Input Tax) Order 1992
art.2 (defn. of building materials)
The Value Added Tax (Input Tax) (Amendment) Order 1995
arts.2
3(b)
The Value Added Tax (Input Tax) Order 1992
art.2 (defn. of caravan)
The Value Added Tax (Input Tax) (Amendment) Order 1995
arts.2
3(c)
The Value Added Tax (Input Tax) Order 1992
art.4(1)
The Value Added Tax (Input Tax) (Amendment) Order 1995
arts.2
4
The Value Added Tax (Input Tax) Order 1992
art.4(3)(b)
(c)
(d)
The Value Added Tax (Input Tax) (Amendment) Order 1995
arts.2
4
The Value Added Tax (Input Tax) Order 1992
art.5(1)
The Value Added Tax (Input Tax) (Amendment) Order 1995
arts.2
5
The Value Added Tax (Input Tax) Order 1992
art.6
The Value Added Tax (Input Tax) (Amendment) Order 1995
arts.2
6
The Value Added Tax (Input Tax) Order 1992
art.7(1)
The Value Added Tax (Input Tax) (Amendment) Order 1995
arts.2
7
The Value Added Tax (Input Tax) Order 1992
art.7(2)(d)(i)
(ii)
(f)
The Value Added Tax (Input Tax) (Amendment) Order 1995
arts.2
7
The Value Added Tax (Input Tax) Order 1992
art.7(4)
The Value Added Tax (Input Tax) (Amendment) Order 1995
arts.2
7
The Value Added Tax (Input Tax) Order 1992
art.7(5)(b)
The Value Added Tax (Input Tax) (Amendment) Order 1995
arts.2
7
The Value Added Tax (Input Tax) Order 1992
art. 7
The Value Added Tax (Cars) (Amendment) (No. 2) Order 1995
art. 7
art. 1
The Value Added Tax (Input Tax) Order 1992
art.2 defn(s)
The Value Added Tax (Input Tax) (Amendment) Order 1999
art.3(a)
The Value Added Tax (Input Tax) Order 1992
art.2 defn(s).
The Value Added Tax (Input Tax) (Amendment) Order 1999
art.3(b)
(d)
The Value Added Tax (Input Tax) Order 1992
art.2 defn(s).
The Value Added Tax (Input Tax) (Amendment) Order 1999
art.3(c)
The Value Added Tax (Input Tax) Order 1992
art.4
The Value Added Tax (Input Tax) (Amendment) Order 1999
art.4
The Value Added Tax (Input Tax) Order 1992
art. 5 am and
The Value Added Tax (Input Tax) (Amendment) Order 1999
art.5
The Value Added Tax (Input Tax) Order 1992
art.7 am and
The Value Added Tax (Input Tax) (Amendment) Order 1999
art.6
The Value Added Tax (Input Tax) Order 1992
art. 2
The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
reg. 20(a)
reg. 109-131
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 2
The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
reg. 20(b)(i)
reg. 109-131
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 2
The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
reg. 20(b)(ii)
reg. 109-131
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 2
The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
reg. 20(b)(iii)
reg. 109-131
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 3
The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
reg. 21
reg. 109-131
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art. 8
The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
reg. 22
reg. 109-131
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
Sch. 1
The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
reg. 23
reg. 109-131
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
Sch. 2
The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
reg. 24
reg. 109-131
reg. 1
reg. 2
Sch.
The Value Added Tax (Input Tax) Order 1992
art.4(3)(aa)
The Value Added Tax (Input Tax) (Amendment) (No. 3) Order 1995
art.3
The Value Added Tax (Input Tax) Order 1992
art.7(1)
The Value Added Tax (Input Tax) (Amendment) (No. 3) Order 1995
art.4(a)
The Value Added Tax (Input Tax) Order 1992
art.7(1)(a)
The Value Added Tax (Input Tax) (Amendment) (No. 3) Order 1995
art.4(b)
The Value Added Tax (Input Tax) Order 1992
art.7(2)
The Value Added Tax (Input Tax) (Amendment) (No. 3) Order 1995
art.5
The Value Added Tax (Input Tax) Order 1992
art.7(2A)
(2B)
(2C)
(2D)
art.7(2E)
(2F)
(2G)
(2H)
The Value Added Tax (Input Tax) (Amendment) (No. 3) Order 1995
art.6
The Value Added Tax (Input Tax) Order 1992
art.7(3)(a)
The Value Added Tax (Input Tax) (Amendment) (No. 3) Order 1995
art.7
The Value Added Tax (Input Tax) Order 1992
art.7(4)
The Value Added Tax (Input Tax) (Amendment) (No. 3) Order 1995
art.8
The Value Added Tax (Input Tax) Order 1992
art.2 (defns. of caravan firearms motorcycle works of art antiques and collectors pieces)
The Value Added Tax (Input Tax) (Amendment) (No 2) Order 1995
art.3(b)
The Value Added Tax (Input Tax) Order 1992
art.2 (defns. of antiques and collectors items)
The Value Added Tax (Input Tax) (Amendment) (No 2) Order 1995
art.3(b)
The Value Added Tax (Input Tax) Order 1992
art.2 (defns. of Second hand goods and works of art)
The Value Added Tax (Input Tax) (Amendment) (No 2) Order 1995
art.3(c)
The Value Added Tax (Input Tax) Order 1992
art.4
The Value Added Tax (Input Tax) (Amendment) (No 2) Order 1995
art.4
art. 5(1)
art. 2(2)
The Value Added Tax (Input Tax) Order 1992
The Value Added Tax (Input Tax) (Amendment) Order 2011
art. 5(4)
art. 2(3)
The Value Added Tax (Input Tax) Order 1992
The Value Added Tax (Input Tax) (Amendment) Order 2011
The Value Added Tax (Input Tax) Order 1992
art.7(2)(a)(ii)
The Value Added Tax (Input Tax) (Amendment) Order 1998
art.2(a)
The Value Added Tax (Input Tax) Order 1992
art.7(2)(b)
The Value Added Tax (Input Tax) (Amendment) Order 1998
art.2(b)
The Value Added Tax (Input Tax) Order 1992
art 2
The Value Added Tax (Input Tax) (Amendment) Order 2009
art 2
The Value Added Tax (Input Tax) Order 1992
art.2 defn(s).
The Value Added Tax (Input Tax) (Amendment) (No. 2) Order 1999
art.3
The Value Added Tax (Input Tax) Order 1992
art.7(2)(g)(iv)
The Value Added Tax (Input Tax) (Amendment) Order 1993
art.2
SCHEDULEREVOCATIONS
Article 3
Provision | Extent of Revocation |
|---|---|
The whole Order insofar as it contains provisions in respect of which approval by the House of Commons was required under section 43(4) of the Finance Act 19726 | |
The Value Added Tax (Special Provisions) Order 1981 (No. 1741) | The whole Order insofar as it contains provisions in respect of which approval by the House of Commons was required under section 43(4) of the Finance Act 19727 |
The Value Added Tax (Special Provisions) (Amendment) (No. 2) Order 1984 (No. 736) | The whole Order |
The Value Added Tax (Handicapped Persons) Order 1985 (No. 919) | Article 2 |
The Value Added Tax (Construction of Buildings) (No. 2) Order 1987 (No. 1072) | Article 3 |
The Value Added Tax (Special Provisions) (Amendment) Order 1988 (No. 1124) | The whole Order |
The Value Added Tax (Cars) (Amendment) (No. 2) Order 1992 (No. 1654) | The whole Order |