Article 6

After Note (5K) there shall be inserted—

“(5L)

A “qualifying motor vehicle” for the purposes of item 2A is a motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver)—

(a)

that is designed or substantially and permanently adapted to enable a handicapped person—

(i)

who usually uses a wheelchair, or

(ii)

who is usually carried on a stretcher,

to enter, and drive or be otherwise carried in, the motor vehicle; or

(b)

that by reason of its design, or being substantially and permanently adapted, includes features whose design is such that their sole purpose is to allow a wheelchair used by a handicapped person to be carried in or on the motor vehicle.”.