Statutory Instruments
2009 No. 217
Value Added Tax
The Value Added Tax (Input Tax) (Amendment) Order 2009
Made
10th February 2009
Laid before the House of Commons
10th February 2009
Coming into force
6th April 2009
The Treasury, in exercise of the powers conferred by section 25(7) of the Value Added Tax Act 1994( 1 ), makes the following Order:
Citation and commencement
1. This Order may be cited as the Value Added Tax (Input Tax) (Amendment) Order 2009 and shall come into force on 6th April 2009.
Amendment of the Value Added Tax (Input Tax) Order 1992
2. —(1) The Value Added Tax (Input Tax) Order 1992( 2 ) is amended as follows.
(2) In article 2 (interpretation), in the definition of “motor car”( 3 )—
(i) in sub-paragraph (b)(ii) for “twelve” substitute “12”;
(ii) after sub-paragraph (b)(ii), insert—
“ (iia) vehicles which would otherwise meet the requirements of sub-paragraph (ii) but which can carry fewer than 12 seated persons solely because they have been adapted for wheelchair users; ” .
Dave Watts
Tony Cunningham
Two of the Lords Commissioners of Her Majesty’s Treasury
10th February 2009
S.I.1992/3222 .
The definition of “motor car” was substituted by article 3 of S.I. 1999/2930 .