Schedule 8, Part II, Group 12, item 2A(1)

The supply of a motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver) to a person (“P”) if— the motor vehicle is a qualifying motor vehicle by virtue of paragraph (2) or (3), P is a disabled person to whom paragraph (4) applies, and the vehicle is supplied for domestic or P's personal use.

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