http://www.legislation.gov.uk/id/ukpga/1994/23

SCHEDULES

SCHEDULE 8 Zero-rating

Part II The Groups

Group 12— Drugs, medicines, aids for the handicapped, etc.

15

The sale of a motor vehicle which had been let on hire in the circumstances described in item 14, where such sale constitutes the first supply of the vehicle after the end of the period of such letting.