OpenLegislation

Division D Fiscal law

United Kingdom

Original text. Later amendments are not shown.

The applicant must, in particular, in relation to road haulage and passenger transport, be familiar with the rules governing:

  1. 1..

    value added tax (VAT) on transport services;

  2. 2..

    motor-vehicle tax;

  3. 3..

    the taxes on certain road haulage vehicles and tolls and infrastructure user charges;

  4. 4..

    income tax.