The Value Added Tax (Cars) (Amendment) Order 1993
This Order, which comes into effect on 1 January 1994, amends the scope of the Value Added Tax (Cars) Order 1992 concerning the treatment for value added tax purposes of new and used motor cars. It amends Article 6 of that Order which concerns the self-supply of a motor car where an input tax deduction has been taken. It also amends Article 8 which concerns the output tax relief for second-hand motor cars.