{
  "url": "https://openlegislation.uk/finance-act-2020/section-87",
  "json_url": "https://openlegislation.uk/finance-act-2020/section-87.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "section/87",
  "kind": "section",
  "number": "87",
  "heading": "Exemption in respect of medical courier vehicles",
  "text": "(1) Schedule 2 to VERA 1994 (exempt vehicles) is amended as follows.\n(2) In the heading before paragraph 6, after “Ambulances” insert “ , medical courier vehicles ”.\n(3) After paragraph 6 insert—\n6A (1) A vehicle is an exempt vehicle if—\n(a) it is used primarily for the transportation of medical items,\n(b) it is readily identifiable as a vehicle used for the transportation of medical items by being marked “Blood” on both sides, and\n(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.\n(2) In this paragraph—\n“charity” means a charity as defined by paragraph 1 of Schedule 6 to the Finance Act 2010;\n“medical items” means items intended for use for medical purposes, including in particular—\nblood;\nmedicines and other medical supplies;\nitems relating to people who are undergoing medical treatment;\n“item” includes any substance.\n(4) The amendments made by this section come into force on 1 April 2020.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/section/87",
    "retrieved_at": "2026-10-28T16:59:25.131008+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}