LON (89/1566)

No. 5208

Decision given 5 September 1990.

Commercial vehicle – Whether converted to car – Rear benches of Land Rover removed – Whether appellant liable to pay output tax on a vehicle within definition of a car – Value Added Tax (Cars) Order 1980, art. 2.

  The issue was whether the appellant had changed his commercial vehicle by altering the seating so that it became a motor car and was outside exclusion (a) of art. 2(b) of the Value Added Tax (Cars) Order 1980.

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