
1 
This Order may be cited as the Value Added Tax (Supply of Services) Order 1995 and shall come into force on 1st August 1995.
2 
The Value Added Tax (Supply of Services) Order 1993 shall be amended in accordance with the following provisions of this Order.
3 
In article 2, for “1983” there shall be substituted “1994”.
4 
In article 3, for “6 and 7” there shall be substituted “6, 6A and 7”.
5 
In article 6—
(a) in paragraph (b), for “14 and 15” there shall be substituted “25 and 26”;
(b) in paragraph (c), for “14(4)” there shall be substituted “24(5)”; and
(c) in paragraph (d), for “4” there shall be substituted “6”.
6 
After article 6 there shall be inserted the following—“
6A 

(1) This Order shall not apply to any supply of services consisting of the letting on hire of a motor car where one half of the tax on that letting on hire was excluded from credit under section 25 of the Act by virtue of article 7 of the Value Added Tax (Input Tax) Order 1992.
(2) In paragraph (1) above, “motor car” has the same meaning as in article 2 of the Valued Added Tax (Input Tax) Order 1992.”
Tim Wood
Andrew Mitchell
Two of the Lords Commissioners of Her Majesty’s Treasury
29th June 1995