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Statutory Instruments

2004 No. 3084

VALUE ADDED TAX

The Value Added Tax (Cars) (Amendment) Order 2004

Made

24th November 2004

Laid before the House of Commons

24th November 2004

Coming into force

1st January 2005

The Treasury, in exercise of the powers conferred upon them by section 5(3) of the Value Added Tax Act 1994( 1 ), hereby make the following Order:

1. This Order may be cited as the Value Added Tax (Cars) (Amendment) Order 2004 and comes into force on 1st January 2005.

2. In article 2 of the Value Added Tax (Cars) Order 1992( 2 ) –

(a) omit the definition of “insurer” in paragraph (1); and

(b) omit paragraph (2).

Derek Twigg

Jim Murphy

Two of the Lords Commissioners of Her Majesty’s Treasury

24th November 2004

( 1 )

( 2 )

S.I.1992/3122 to which relevant amendments were made by article 432 of S.I.2001/3649 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Value Added Tax (Cars) (Amendment) Order 2004 (2004/3084)

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