Value Added Tax (Treatment of Transactions) Order 1992

JurisdictionUK Non-devolved
CitationSI 1992/630
Year1992
  • This Order may be cited as the Value Added Tax (Treatment of Transactions) Order 1992 and shall come into force on 1st April 1992.
  • a particular rate of wages, salary or emoluments, or
  • in the alternative a lower rate of wages, salary or emoluments and, in addition, the right to the private use of a motor car provided by the employer,
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