SCHEDULES

SCHEDULE 2 Exempt vehicles

AmbulancesF1, medical courier vehicles and health service vehicles

Annotations:
Amendments (Textual)
F1

Words in Sch. 2 para. 6 cross-heading inserted (1.4.2020) by Finance Act 2020 (c. 14), s. 87(2)(4)

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—

    1. a

      blood;

    2. b

      medicines and other medical supplies;

    3. c

      items relating to people who are undergoing medical treatment;

  • “item” includes any substance.