‘Relevant goods’ are (VATA 1994, Sch. 8, Grp. 15, Note (3)):

(1)medical, scientific, computer, video, sterilising, laboratory or refrigeration equipment for ‘use in medical or veterinary research, training, diagnosis or treatment’ (¶50-500);


(3)parts or accessories for use in or with goods within (1) or (2) above. Before 1 May 1990 such use had to be exclusive;

(4)goods comprised in VATA 1994, Sch. 8, Grp. 12, item 2 (¶50-345ff.);

(5)motor vehicles (other than vehicles with more than 50 seats) designed or substantially and permanently adapted for the safe carriage of a handicapped person in a wheelchair provided that:

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