xmlns:atom="http://www.w3.org/2005/Atom"
5.—(1) The Value Added Tax (Cars) Order 1992(1) is amended as follows.
(2) In article 4—
(a)in paragraph (1)—
(i)for “(1A) to (2)” substitute “(1A) to (1C)”;
(ii)in sub-paragraph (f) omit “acquired from another member State or”;
(b)in paragraphs (1A) and (1B) omit “, acquisition” in both places;
(c)omit paragraph (2).
(3) In article 5—
(a)in paragraph (1)(c) omit “or acquired from another member State”;
(b)in paragraph (2) omit “or acquisition”;
(c)in paragraph (3)(b)—
(i)omit “or acquired from another member State”;
(ii)for “, importation or acquisition from another member State” substitute “or importation”.
(4) In article 8, in paragraph (2)(b) omit “or a corresponding provision of the law of another member State”.
S.I. 1992/3122; relevant amending instruments are S.I. 1995/1269, 1995/1667, 1997/1615, 1998/759, 1999/2832, 2001/3754, 2002/1502 and 2006/874.