Finance Act 2020
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Change 1
87 Exemption in respect of medical courier vehicles
(1) Schedule 2 to VERA 1994 (exempt vehicles) is amended as follows. (2) In the heading before paragraph 6, after “Ambulances” insert “ , medical courier vehicles ”. (3) After paragraph 6 insert— 6A (1) A vehicle is an exempt vehicle if— (a) it is used primarily for the transportation of medical items, (b) it is readily identifiable as a vehicle used for the transportation of medical items by being marked “Blood” on both sides, and (c) 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. (2) 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— blood; medicines and other medical supplies; items relating to people who are undergoing medical treatment; “item” includes any substance. (4) The amendments made by this section come into force on 1 April 2020.
87 Exemption in respect of medical courier vehicles
(1) Schedule 2 to VERA 1994 (exempt vehicles) is amended as follows. (2) In the heading before paragraph 6, after “Ambulances” insert “ , medical courier vehicles ”. (3) After paragraph 6 insert— 6A (1) A vehicle is an exempt vehicle if— (a) it is used primarily for the transportation of medical items, (b) it is readily identifiable as a vehicle used for the transportation of medical items by being marked “Blood” on both sides, and (c) 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. (2) 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— blood; medicines and other medical supplies; items relating to people who are undergoing medical treatment; “item” includes any substance. (4) The amendments made by this section come into force on 1 April 2020.
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