Paragraph 6A F1
A vehicle is an exempt vehicle if—
it is used primarily for the transportation of medical items,
it is readily identifiable as a vehicle used for the transportation of medical items by being marked “Blood” on both sides, and
it is registered under this Act in the name of a charity whose main purpose is to provide services for the transportation of medical items.
In this paragraph—
“charity” means a charity as defined by paragraph 1 of Schedule 6 to the Finance Act 2010;
“medical items” means items intended for use for medical purposes, including in particular—
- (a)
blood;
- (b)
medicines and other medical supplies;
- (c)
items relating to people who are undergoing medical treatment;
- (a)
“item” includes any substance.
Annotations
Textual amendments
- F1
Sch. 2 para. 6A inserted (1.4.2020) by Finance Act 2020 (c. 14), s. 87(3)(4)
Notes on Ambulances, medical courier vehicles and health service vehicles
Textual amendments
- F1
Words in Sch. 2 para. 6 cross-heading inserted (1.4.2020) by Finance Act 2020 (c. 14), s. 87(2)(4)