{
  "url": "https://openlegislation.uk/value-added-tax-vehicles-designed-or-adapted-for-handicapped-persons-order-2001/article-6",
  "json_url": "https://openlegislation.uk/value-added-tax-vehicles-designed-or-adapted-for-handicapped-persons-order-2001/article-6.json",
  "legislation": "uksi/2001/754",
  "legislation_title": "The Value Added Tax (Vehicles Designed or Adapted for Handicapped Persons) Order 2001",
  "legislation_url": "https://openlegislation.uk/value-added-tax-vehicles-designed-or-adapted-for-handicapped-persons-order-2001",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": null,
  "text": "After Note (5K) there shall be inserted—\n“(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)—\n(a) that is designed or substantially and permanently adapted to enable a handicapped person—\n(i) who usually uses a wheelchair, or\n(ii) who is usually carried on a stretcher,\nto enter, and drive or be otherwise carried in, the motor vehicle; or\n(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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/754/article/6",
    "retrieved_at": "2026-10-29T07:59:06.654200+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}