SCHEDULES
SCHEDULE 2 Exempt vehicles
AmbulancesF1, medical courier vehicles and health service vehicles
Annotations:
Amendments (Textual)
F26A
1
A vehicle is an exempt vehicle if—
a
it is used primarily for the transportation of medical items,
b
it is readily identifiable as a vehicle used for the transportation of medical items by being marked “Blood” on both sides, and
c
it is registered under this Act in the name of a charity whose main purpose is to provide services for the transportation of medical items.
2
In this paragraph—
“charity” means a charity as defined by paragraph 1 of Schedule 6 to the Finance Act 2010;
“medical items” means items intended for use for medical purposes, including in particular—
- a
blood;
- b
medicines and other medical supplies;
- c
items relating to people who are undergoing medical treatment;
- a
“item” includes any substance.
Words in Sch. 2 para. 6 cross-heading inserted (1.4.2020) by Finance Act 2020 (c. 14), s. 87(2)(4)