The Value Added Tax (Cars) Order 1980 shall be amended by inserting after sub-paragraph (d) of article 4(1) the following:“e the motor car is supplied to, or imported by, a taxable person for the primary purpose of—i being provided by him for hire with the services of a driver for the purpose of carrying passengers;ii being provided by him for self-drive hire;iii being used as a vehicle in which instruction in the driving of a motor car is to be given by him;iv the letting on hire to a person who is not a taxable person on condition that he uses the motor car primarily for one of the purposes described in sub-paragraphs (i) to (iii) above;”
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