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Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979
3. In paragraph 2() (tractors), in sub-paragraph (2)(b)—
(a)for “used on public roads solely” substitute “not used on public roads otherwise than”;
(b)omit “or” at the end of sub-paragraph (ii);
(c)after sub-paragraph (iii) insert—
“(iv)spreading material on roads to deal with frost, ice or snow;
(v)proceeding to and from the place where the tractor is to be used or has been used for the purpose in sub-paragraph (iv); or
(vi)collecting or returning equipment or material needed for the purpose in sub-paragraph (iv).”.
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