
1 
This Order may be cited as the Value Added Tax (Motor Vehicles for the Handicapped) Order 1992 and shall come into force on 29th December 1992.
2 
Group 14 of Schedule 5 to the Value Added Tax Act 1983 shall be varied by adding after item 12 the following item—“
12A 
The sale of a motor vehicle which had been let on hire in the circumstances described in item 12, where such sale constitutes the first supply of the vehicle after the end of the period of such letting.”
Nicholas Baker
Gregory Knight
Two of the Lords Commissioners of Her Majesty’s Treasury
7th December 1992