The Value Added Tax (Cars) Order 1972
The Treasury, in exercise of the powers conferred on them by sections 3(6), 6(1), 14, 21(2) and 43(1) of the Finance Act 1972(a) hereby make the following Order:-

(a) 1972 c. 41.
(b) 1889 c. 63.
(c) S.R. & O. 1934/1346 (Rev. XIV, p. 795; 1934 I, p. 1221).