Part ICUSTOMS AND EXCISE, VALUE ADDED TAX AND CAR TAX
CHAPTER IIICAR TAX
19 Vehicles leased to the handicapped.
1
In section 5A of the M1Car Tax Act 1983 (relief where vehicle leased to the handicapped) after subsection (2) (which imposes a charge to tax where vehicle supplied by the lessor in certain circumstances) there shall be inserted—
2A
Subsection (2)(b) above shall not apply where at the time of the supply the lessor is—
a
a charity, or
b
a person used by a charity for the purpose of making supplies which attract relief under this section.
2
This section shall apply in relation to supplies made on or after the day on which this Act is passed.