The Value Added Tax (Input Tax) (Amendment) (No. 3) Order 1995
This Order, which comes into force on 1st August 1995, further amends the Value Added Tax (Input Tax) Order 1992 (No. 3222) (the principal Order) to enable VAT charged on the supply, acquisition from another member State or importation of motor cars to be recovered as input tax in a broader range of circumstances and to introduce a new 50 per cent input tax recovery restriction on leasing charges where there is any private use of the motor car.