Schedule 8, Part II, Group 12, item 2A(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A motor vehicle is a “qualifying motor vehicle” by virtue of this paragraph if— it has been substantially and permanently adapted to enable a person to whom paragraph (4) applies to travel in it, and the adaptation is necessary to enable P to travel in it.
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Source: legislation.gov.uk · retrieved 2026-07-28