Schedule 8, Part II, Group 12, item 15(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The sale of a motor vehicle that had been let on hire on relevant benefit terms, where such sale constitutes the first supply of the vehicle after the end of the period of such letting.
← 15 · All articles · 2 →
Source: legislation.gov.uk · retrieved 2026-07-28