Handicapped persons

Adapted motor vehicles

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 2(f)

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, Note (5C), (5F), (5G), (5H)

Handicapped persons, zero-rating

Commentary – VAT Reporter ¶50-345 ; VAT Reporter ¶50-385