Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Vehicle Excise and Registration Act 1994 schedule 2 paragraph 23
Exemption from vehicle excise duty for zero-rated VAT supplies
Paragraph 23 of schedule 2 sets out the conditions under which a vehicle supplied on a VAT zero-rated basis is exempt from vehicle excise duty, and what happens if that zero-rating is later withdrawn.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.