The Value Added Tax (Passenger Vehicles) Order 2001

• Citation: S.I. 2001/753
• Sections: 3

Section 1

This Order may be cited as the Value Added Tax (Passenger Vehicles) Order 2001 and shall come into force on 1st April 2001 and shall have effect in relation to supplies made on or after that date.

Section 2

In paragraph (a) of item 4 of Group 8 (Transport) of Schedule 8 to the Value Added Tax Act 1994 (zero rating) for “12” there shall be substituted “10”.

Section 3

After Note (4C) there shall be inserted—

(4D) Item 4(a) includes the transport of passengers in a vehicle—

(a) which is designed, or substantially and permanently adapted, for the safe carriage of a person in a wheelchair or two or more such persons, and

(b) which, if it were not so designed or adapted, would be capable of carrying no less than 10 persons.