Value Added Tax (Cars) Order 1980
| Jurisdiction | UK Non-devolved |
| Citation | SI 1980/442 |
| Year | 1980 |
1980 No. 442
VALUE ADDED TAX
The Value Added Tax (Cars) Order 198026thMarch 1980
9thApril 1980
30thApril 1980
The Treasury, in exercise of the powers conferred on them by sections 3(9), 6(3), 6(5), 14, 21(2) and 43(1) of the Finance Act 1972(a) and of all other powers enabling them in that behalf, hereby make the following Order:—
Citation and commencement
1. This Order may be cited as the Value Added Tax (Cars) Order 1980 and shall come into operation on the 30th April 1980.
Interpretation
2. In this Order—
"the Act" means the Finance Act 1972;
"car dealer" means a taxable person who carries on a business which consists of or includes the sale of motor cars;
"finance agreement" means an agreement for the sale of goods whereby the property in those goods is not to be transferred until the whole of the price has been paid and the seller retains the right to repossess the goods;
"insurer" means a person permitted by section 2(1) and (2) of the Insurance Companies Act 1974(b) to effect and carry out contracts of insurance against risks of loss of or damage to motor vehicles;
"mobility allowance" shall have the same meaning as in the Social Security Act 1975(c) or the Social Security (Northern Ireland) Acts 1975(d); and
"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
(a) 1972 c. 41; as amended by the Finance Act 1977 (c.36).
(b) 1974 c. 49.
(c) 1975 c. 14; section 37A was inserted by the Social Security Pensions Act 1975 (c. 60).
(d) 1975 c. 15 and S.I. 1975/1503 (N.I. 15).
(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—
(a) vehicles capable of accommodating only one person or suitable for carrying twelve or more persons;
(b) vehicles of not less than three tonnes unladen weight;
(c) caravans, ambulances and prison vans;
(d) vehicles of a type approved by the Assistant Commissioner of Police of the Metropolis as conforming to the conditions of fitness for the time being laid down by him for the purposes of the London Cab Order 1934(a);
(e) 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.
Revocation and savings
3.—(1) The Orders set out in the Schedule to this Order are revoked.
(2) In so far as any requirement made or direction or permission given by the Commissioners or anything done under or for the purpose of the Orders revoked by this Order could have been made, given or done under or for the purpose of the corresponding provision of this Order, it shall not be invalidated by the revocation but shall have effect as if made, given or done under or, as the case may be, for the purpose of that...
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