- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Value Added Tax Act 1994
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There are currently no known outstanding effects for the Value Added Tax Act 1994, Paragraph 2A.
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[F1[F22A(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—U.K.
(a)the motor vehicle is a qualifying motor vehicle by virtue of paragraph (2) or (3),
(b)P is a disabled person to whom paragraph (4) applies, and
(c)the vehicle is supplied for domestic or P's personal use.
(2)A motor vehicle is a “qualifying motor vehicle” by virtue of this paragraph if it is designed to enable a person to whom paragraph (4) applies to travel in it.
(3)A motor vehicle is a “qualifying motor vehicle” by virtue of this paragraph if—
(a)it has been substantially and permanently adapted to enable a person to whom paragraph (4) applies to travel in it, and
(b)the adaptation is necessary to enable P to travel in it.
(4)This paragraph applies to a disabled person—
(a)who usually uses a wheelchair, or
(b)who is usually carried on a stretcher.]]
Textual Amendments
F1Sch. 8 Pt. 2 Group 9 item 1 substituted (6.4.2013) by Finance Act 2012 (c. 14), Sch. 26 paras. 4(2), 7(2)
F2Sch. 8 Pt. 2 Group 12 items (2A)(2B) substituted for Sch. 8 Pt. 2 Group 12 items (2A) (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 1(2)
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