The Value Added Tax (Means of Transport) Order 1994
This Order, which comes into force on 1st January 1995, is part of a package of measures which implement Council Directive 94/5/EC (OJ No. L60/16, 3.3.94, pl), amending the Sixth Council Directive 77/388/EEC (OJ No. L145, 13.6.77, p1).