{
  "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-2/paragraph-23",
  "json_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-2/paragraph-23.json",
  "legislation": "ukpga/1994/22",
  "legislation_title": "Vehicle Excise and Registration Act 1994",
  "legislation_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994",
  "path": "schedule/2/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "(1) A vehicle is an exempt vehicle if—\n(a) it has been supplied to the person keeping it by a taxable person within the meaning of section 3 of the Value Added Tax Act 1994, and\n(b) the supply has been zero-rated under subsection (8) of section 30 of that Act.\n(2) If at any time the value added tax that would have been chargeable on the supply but for the zero-rating becomes payable under subsection (10) of that section (or would have become payable but for any authorisation or waiver under that subsection), the vehicle is deemed never to have been an exempt vehicle under sub-paragraph (1).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 2 para. 23 substituted (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 14(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 2 para. 23 substituted (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 14(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 2 para. 23 substituted (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 14(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/23",
    "retrieved_at": "2026-10-29T09:34:01.789117+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."
}