Schedule 8, Part II, Group 12, item 2B(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The supply of a qualifying motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver) to a charity for making available, by sale or otherwise to a person to whom paragraph (3) applies, for domestic or the person's personal use.
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Source: legislation.gov.uk · retrieved 2026-07-28