Schedule 6, Part 2, paragraph 1A(6)

For the purposes of this paragraph a motor car is a “qualifying motor car”if— it has never been supplied... or imported in circumstances in which the VAT on that supply... or importation was wholly excluded from credit as input tax by virtue of an order under section 25(7) (as at 17th March 2004 see article 7 of the Value Added Tax (Input Tax) Order 1992); or a taxable person has elected under such an order for it to be treated as such.

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Source: legislation.gov.uk · retrieved 2026-07-28