SCHEDULES
SCHEDULE 3 Annual Rates of Duty on Tractors, etc.
Part I
8
1
In this Schedule “recovery vehicle” means, subject to the provisions of this paragraph, a vehicle which is either constructed or permanently adapted primarily for the purposes of lifting, towing and transporting a disabled vehicle or for any one or more of those purposes.
2
Subject to sub-paragraph (3) below, a vehicle which is constructed or permanently adapted as mentioned in sub-paragraph (1) above shall not be a recovery vehicle if at any time it is used for any purpose other than—
a
the recovery of a disabled vehicle;
b
the removal of a disabled vehicle from the place where it became disabled to premises at which it is to be repaired or scrapped;
c
the removal of a disabled vehicle from premises to which it was taken for repair to other premises at which it is to be repaired or scrapped; and
d
e
any purpose prescribed for the purposes of this sub-paragraph
3
At any time when a vehicle is being used for purposes specified in paragraphs (a) and (b) of sub-paragraph (2) above, the following uses shall be disregarded in determining whether the vehicle is a recovery vehicle—
a
use for the carriage of any person who immediately before a vehicle became disabled, was the driver of or a passenger in that vehicle;
b
use for the carriage of any goods which, immediately before a vehicle became disabled, were being carried in the disabled vehicle; and
c
use for any purpose prescribed for the purposes of this F4sub-paragraph.
F54
A vehicle which is constructed or permanently adapted as mentioned in sub-paragraph (1) above shall not be a recovery vehicle if at any time the number of vehicles which it is used to recover exceeds a number specified by an order of the Secretary of State made for the purposes of this sub-paragraph.
5
The power to make an order under sub-paragraph (4) above shall be exercisable by statutory instrument; but no such order shall be made unless a draft of it has been laid before and approved by a resolution of each House of Parliament.