Related Commentary  

148A(1)  This regulation applies to a means of transport that is a motorised land vehicle (see section 95 of, and paragraph 2(5D) of Schedule 11 to, the Act) (a “land vehicle”).

148A(2)  In this regulation an “excepted relevant person” means a relevant person (see paragraph 2(5D) of Schedule 11 to the Act) who is–

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

No subscription?

Contact us to discuss your requirements.