#### Item 1: \[Passenger motor vehicles\] (1) Passenger motor vehicles that are covered by heading 8703 in Schedule 3 to the Customs Tariff (or would be covered by that heading if they were imported), but not including motor vehicles covered by Item 1 in Schedule 5. (2) In this Item, passenger motor vehicle means a motor vehicle that is a passenger motor vehicle for the purposes of heading 8703 in Schedule 3 to the Customs Tariff.

Previous sectionItem 15: [Low‑alcohol wine, cider etc.]Item 15: [Low‑alcohol wine, cider etc.]Next sectionItem 1: [Goods not covered by other RatiItem 1: [Goods not covered by other Rating Schedules]

Section Item 1: [Passenger motor vehicles] - Sales Tax (Exemptions and Classifications) Act 1992 - Item 1: [Passenger motor vehicles] — Zoe