Paragraph 12A F1
United Kingdom
The sale of a motor vehicle which had been let on hire in the circumstances described in item 12, where such sale constitutes the first supply of the vehicle after the end of the period of such letting.
Annotations
Textual amendments
- F1
Sch. 5 Group 14 Item 12A inserted (29.12.1992) by S.I. 1992/3065, art.2.
Notes on the whole Act
Textual amendments
- F1
Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)