ZERO-RATING – mobility scooter – whether ‘designed solely for use by handicapped person’ – meaning of the word ‘designed’ – VAT Act 1994 Schedule 8 Group 12 Item 2(g) – appeal dismissed
Citations:
[2005] UKVAT V19403
Links:
Jurisdiction:
England and Wales
VAT
Updated: 17 July 2022; Ref: scu.238094