Page 88 - P6 Slide Taxation - Lecture Day 5 - VAT Part 1
P. 88
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
