Tyres and Tubes Classified Separately with 4% VAT; Distinct from General Motor Vehicle Parts Tax Entry.

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....Classification - rate of tax - though tyre and tubes can certainly be said to be parts and accessories, to be fitted in a motor vehicle, without which a motor vehicle cannot run on the road, but there is a specific Entry for tyre, tube and flaps, which is very specific with a rate of 4% - HC....