Schedule 11, paragraph 2(5E)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of sub-paragraphs (5A) to (5D) “means of transport” means— but only if the ship, aircraft or vehicle is intended for the transport of persons or goods. any ship which exceeds 7.5 metres in length, any aircraft the take-off weight of which exceeds 1550 kilograms, or any motorised land vehicle which— has an engine with a displacement or cylinder capacity exceeding 48 cubic centimetres, or is constructed or adapted to be electrically propelled using more than 7.2 kilowatts,
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Source: legislation.gov.uk · retrieved 2026-07-28