Schedule 9ZA, Part 13, paragraph 83(3)

The Treasury may by order vary this paragraph— by adding or deleting any ship, aircraft or vehicle of a description specified in the order to or from those which are for the time being specified in sub-paragraph (1); by altering, omitting or adding to the provisions of sub-paragraph (2) for determining whether a means of transport is new.

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