Value Added Tax (Cars) (Amendment) Order 1999
| Jurisdiction | UK Non-devolved |
| Citation | SI 1999/2832 |
1999No. 2832
VALUE ADDED TAX
The Value Added Tax (Cars) (Amendment) Order 1999
14thOctober1999
15thOctober1999
The Treasury, in exercise of the powers conferred on them by sections 5(5) and 50A(1) of the Value Added Tax Act 1994( 1) and of all other powers enabling them in that behalf, hereby make the following Order:
1. - (1) This Order may be cited as the Value Added Tax (Cars) (Amendment) Order 1999.
(2) This Order, with the exception of article 10, shall come into force on 1st December 1999.
(3) Article 10 of this Order shall come into force on 1st March 2000.
2. The Value Added Tax (Cars) Order 1992( 2) shall be amended in accordance with articles 3 to 10 below.
3. In article 2 -
(a) the definition of "car dealer" shall be omitted; and(b) for the definition of "motor car" there shall be substituted -" "Motor car" means any motor vehicle of a kind normally used on public roads which has three or more wheels and either -
(a) is constructed or adapted solely or mainly for the carriage of passengers; or(b) has to the rear of the driver's seat roofed accommodation which is fitted with side windows or which is constructed or adapted for the fitting of side windows;but does not include -
(i) vehicles capable of accommodating only one person;(ii) vehicles which meet the requirements of Schedule 6 to the Road Vehicles (Construction and Use) Regulations 1986( 3) and are capable of carrying twelve or more seated persons;(iii) vehicles of not less than three tonnes unladen weight (as defined in the Table to regulation 3(2) of the Road Vehicles (Construction and Use) Regulations 1986);(iv) vehicles constructed to carry a payload (the difference between a vehicle's kerb weight (as defined in the Table to regulation 3(2) of the Road Vehicles (Construction and Use) Regulations 1986) and its maximum gross weight (as defined in that Table)) of one tonne or more;(v) caravans, ambulances and prison vans;(vi) vehicles constructed for a special purpose other than the carriage of persons and having no other accommodation for carrying persons than such as is incidental to that purpose;".4. In article 4A( 4) -
(a) for "either article 5 or article 6" there shall be substituted "article 5"; and(b) for "one or other of those articles" there shall be substituted "that article".5. In article 5(1) -
(a) the word "or" after sub-paragraph (b) shall be omitted;(b) for ", but does not apply to any motor car to which article 6 below applies." there...To continue reading
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