Article 3

After item 2 there shall be inserted—

“2A

The supply of a qualifying motor vehicle—

(a)

to a handicapped person—

(i)

who usually uses a wheelchair, or

(ii)

who is usually carried on a stretcher,

for domestic or his personal use; or

(b)

to a charity for making available to such a handicapped person by sale or otherwise, for domestic or his personal use.”.