Commissioners of Customs and Excise v Help the Aged: ChD 4 Mar 1997
Minibus for wheelchairs adaptable for normal seats remained zero-rated. Citations: Times 19-Mar-1997, Times 04-Mar-1997 Statutes: Value Added Tax Act 1994 Sch 8 Grp 15 VAT Updated: 15 May 2022; Ref: scu.79387