http://www.legislation.gov.uk/uksi/2009/217/article/1/made

The Value Added Tax (Input Tax) (Amendment) Order 2009

VAT

en

King's Printer of Acts of Parliament

2011-07-04

VALUE ADDED TAX

The Value Added Tax (Input Tax) Order 1992 (S.I. 1992/3222) restricts recovery of Value Added Tax on most business cars, goods and services used for business entertainment and fixtures in new homes. This Order amends the definition of “motor car” in the Value Added Tax (Input Tax) Order 1992.