Schedule 9ZA, Part 13, paragraph 83(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this Act “means of transport” in the expression “new means of transport” means any of the following if they are intended for the transport of persons or goods— any ship exceeding 7.5 metres in length; any aircraft the take-off weight of which exceeds 1550 kilograms; any motorized land vehicle which— has an engine with a displacement or cylinder capacity exceeding 48 cubic centimetres, or is constructed or adapted to be electrically propelled using more than 7.2 kilowatts.
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Source: legislation.gov.uk · retrieved 2026-07-28