MAN (91/127 and 1109)

No. 9623

Decision given 17 December 1992.

Supply – Second-hand goods scheme – Whether vehicle a motorcycle so as to be included in scheme – Meaning of ‘motorcycle’ – Whether four-wheeled all-terrain vehicles, capable of accommodating only one person, were motorcycles – Whether appellant eligible to use scheme – Serious misdeclaration penalty – Whether liability to tax understated so as to give rise to penalty – Value Added Tax (Special Provisions) Order 1981 (SI 1981/1741), art. 2, 4 and 5; Finance Act 1985, sec. 14.

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