[F16A(1)A vehicle is an exempt vehicle if—U.K.
(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;
“item” includes any substance.]
Textual Amendments
F1Sch. 2 para. 6A inserted (1.4.2020) by Finance Act 2020 (c. 14), s. 87(3)(4)