# The Value Added Tax (Passenger Vehicles) Order 2001, Article 3


After Note (4C) there shall be inserted—
“(4D) Item 4(a) includes the transport of passengers in a vehicle—
(a) which is designed, or substantially and permanently adapted, for the safe carriage of a person in a wheelchair or two or more such persons, and
(b) which, if it were not so designed or adapted, would be capable of carrying no less than 10 persons.”.

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Source: https://www.legislation.gov.uk/uksi/2001/753/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-passenger-vehicles-order-2001/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.