7. Any vehicle fitted with controls enabling it to be driven by a person having a particular disability and which, in accordance with section 7(2) of the Vehicles (Excise) Act 1971(1), is not charged with any duty under that Act.
1971 c. 10; section 7(2) was substituted by section 8(1) of the Finance Act 1978 (c. 42) and was amended by section 4(6) of the Finance Act 1980 (c. 48) and by section 5(2) of the Finance Act 1984 (c. 43).