Sch 8 Pt II para 2A
(1) The supply of a motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver) to a person (“P”) if— (a) the motor vehicle is a qualifying motor vehicle by virtue of paragraph (2) or (3), (b) P is a disabled person to whom paragraph (4) applies, and (c) the vehicle is supplied for domestic or P's personal use. (2) A motor vehicle is a “qualifying motor vehicle” by virtue of this paragraph if it is designed to enable a person to whom paragraph (4) applies to travel in it. (3) A motor vehicle is a “qualifying motor vehicle” by virtue of this paragraph if— (a) it has been substantially and permanently adapted to enable a person to whom paragraph (4) applies to travel in it, and (b) the adaptation is necessary to enable P to travel in it. (4) This paragraph applies to a disabled person— (a) who usually uses a wheelchair, or (b) who is usually carried on a stretcher.