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The Value Added Tax (Supply of Services) (Amendment) Order 1995
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- UK Statutory Instruments
- 1995 No. 1668
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order, which comes into force on 1st August 1995, amends the Value Added Tax (Supply of Services) Order 1993 (No. 1507) (the principal Order).
Articles 3 and 5 of the Order update references to primary legislation as a consequence of the consolidation of the legislation in the Value Added Tax Act 1994.
Article 4 provides for article 3 of the principal Order to be subject to a new article 6A which is inserted by article 6 of the Order. Article 6A excludes from the scope of the charge to tax imposed by article 3 of the principal Order, the use by a taxable person of a motor car which has been let to him on hire for private purposes or for purposes other than those of his business if the leasing charge has been subject to a 50 percent restriction on input tax recovery.
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