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Schedule 6, Part 2, paragraph 1A(5)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The vehicles excluded by this sub-paragraph are— vehicles capable of accommodating only one person; vehicles which meet the requirements of Schedule 6 to the Road Vehicles (Construction and Use) Regulations 1986 and are capable of carrying twelve or more seated persons; vehicles of not less than three tonnes unladen weight (as defined in the Table to regulation 3(2) of the Road Vehicles (Construction and Use) Regulations 1986); vehicles constructed to carry a payload (the difference between— of one tonne or more; a vehicle’s kerb weight (as defined in the Table to regulation 3(2) of the Road Vehicles (Construction and Use) Regulations 1986), and its maximum gross weight (as defined in that Table)), caravans, ambulances and prison vans; vehicles constructed for a special purpose other than the carriage of persons and having no other accommodation for carrying persons than such as is incidental to that purpose.

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