The Value Added Tax (Cars) (Amendment) Order 1992
This Order, which comes into effect on 1st August 1992, amends the scope of the Value Added Tax (Cars) Order 1980 concerning the treatment for value added tax purposes of new and used motor cars. It amends article 4 of that Order which concerns the non-deductibility of input tax on the supply or importation of a motor car. It also amends articles 5 and 6 of that Order.