Page 17 - F6 Slide - VAT Part 3 - Lecture Day 5
P. 17
Denial Of Input Tax: Motor Cars
Definition of a motor car
Excludes
Vehicles capable of transporting only 1 person / > 16 persons
Vehicles ≥3 500 kg
Caravans
Ambulances
Vehicles not capable of transporting passengers
Game-viewing vehicles (carry ≥ 7 passengers for game-viewing)
Hearses
