http://www.legislation.gov.uk/ukpga/1971/10/section/4/1991-02-01Vehicles (Excise) Act 1971 (Repealed 1.9.1994)An Act to consolidate certain enactments relating to excise duties on mechanically propelled vehicles, and to the licensing and registration of such vehicles with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1982-01-01texttext/xmlenStatute Law Database2015-10-021991-02-01 Exemptions from duty Exemptions from duty of certain descriptions of vehicle.41No duty shall be chargeable under this Act in respect of mechanically propelled vehicles of any of the following descriptions, that is to say— aaelectrically propelled vehicles;afire engines;bvehicles kept by a local authority while they are used or kept on a road for the purposes of their fire brigade service;cambulances;caveterinary ambulances;droad rollers;evehicles used on tram lines, . . . ;fvehicles used or kept on a road for no purpose other than the haulage of lifeboats and the conveyance of the necessary gear of the lifeboats which are being hauled;gvehicles (including cycles with an attachment for propelling them by mechanical power) which do not exceed ten hundredweight in weight unladen and are adapted, and used or kept on a road, for invalids;hroad construction vehicles used or kept on a road solely for the conveyance of built-in road construction machinery (with or without articles or material used for the purposes of that machinery);ivehicles constructed or adapted, and used, solely for the conveyance of machinery for spreading material on roads to deal with frost, ice or snow or for the conveyance of such machinery and articles and material used for the purposes of that machinery;jlocal authority’s watering vehicles;ktower wagons used solely by a street lighting authority, or by any person acting in pursuance of a contract with such an authority, for the purpose of installing or maintaining materials or apparatus for lighting streets, roads or public places.kavehicles (other than mowing machines) neither constructed nor adapted for use nor used for the carriage of a driver or passenger;kbvehicles (other than ambulances) used for the carriage of disabled persons by bodies for the time being recognised for the purposes of this paragraph by the Secretary of State;lvehicles which are made available by the Secretary of State to any person, body or local authority in pursuance of section 23 or sections 26 and 27 of the National Health Service Act 1977 and which are used in accordance with the terms on which they are so made available.]1AThe Secretary of State shall recognise a body for the purposes of subsection (1)(kb) above if, on application made to him in such manner as he may specify, it appears to him that the body is concerned with the care of disabled persons.1BThe issue by the Secretary of State of a nil licence in respect of a mechanically propelled vehicle shall be treated, where the document is issued by virtue of paragraph (kb) of subsection (1) above, as recognition by him for the purposes of that paragraph of the body by reference to whose use of the vehicle the document is issued.1CThe Secretary of State may withdraw recognition of a body for the purposes of subsection (1)(kb) above if it appears to him that the body is no longer concerned with the care of disabled persons.1DThe reference in subsection (1B) above to the issue by the Secretary of State of a nil licence is a reference to the issue by him in accordance with regulations under this Act of a document which—ais in the form of a vehicle licence, andbhas the word “NIL” marked in the space provided for indicating the amount of duty payable.2In this section—ambulance”means a vehicle which—ais constructed or adapted for, and used for no other purpose than, the carriage of sick, injured or disabled persons to or from welfare centres or places where medical or dental treatment is given; andbis readily identifiable as a vehicle used for the carriage of such persons by virtue of being markedAmbulance on both sides;disabled person”means a person suffering from a physical or mental defect or disability;veterinary ambulance”means a vehicle which—ais used for no other purpose than the carriage of sick or injured animals to or from places where veterinary treatment is given; andbis readily identifiable as a vehicle used for the carriage of such animals by virtue of being marked “Veterinary Ambulance” on both sides;road construction vehicle” means a vehicle constructed or adapted for use for the conveyance of built-in road construction machinery and not constructed or adapted for the conveyance of any other load except articles and material used for the purposes of that machinery;road construction machinery” means a machine or contrivance suitable for use for the construction or repair of roads and used for no purpose other than the construction or repair of roads at the public expense;built-in road construction machinery”, in relation to a vehicle, means road construction machinery built in as part of the vehicle or permanently attached thereto;local authority’s watering vehicle” means a vehicle used solely within the area of a local authority by that local authority, or by any person acting in pursuance of a contract with that local authority, for the purpose of cleansing or watering roads or cleansing gulleys;tower wagon”means a goods vehicle—ainto which there is built, as part of the vehicle, any expanding or extensible contrivance designed for facilitating the erection, inspection, repair or maintenance of overhead structures or equipment, andbwhich is neither constructed nor adapted for use nor used for the conveyance of any load other than—isuch a contrivance and articles used in connection therewith, andiiarticles used in connection with the installation or maintenance, by means of such a contrivance, of materials or apparatus for lighting streets, roads or public placesstreet lighting authority” means any local authority or Minister having power under any enactment to provide or maintain materials or apparatus for lighting streets, roads or public places.S. 4(1)(aa) inserted (27.3.1980) by Finance Act 1980 (c. 48), s. 4(4)(7)S. 4(1)(ca) inserted by Finance Act 1990 (c. 29, SIF 107:2), s. 6(2)(6)Words repealed (16.4.1975) by Finance (No. 2) Act 1975 (c. 45), Sch. 14 Pt. IIWord substituted by Finance Act 1972 (c. 41), s. 128(3)S. 4(1)(ka),(kb) inserted by Finance Act 1990 (c. 29, SIF 107:2), s. 6(3)(6)S. 4(1)(l) added by S.I. 1974/168, art. 3Words substituted by virtue of National Health Service Act 1977 (c. 49), Sch. 14 para. 21977 c. 49. S. 4(1A)–(1D) inserted by Finance Act 1990 (c. 29, SIF 107:2), s. 6(4)(6)Definitions inserted by Finance Act 1990 (c. 29, SIF 107:2), s. 6(3)(6)Definition substituted by Finance Act 1986 (c. 41, SIF 107:2), s. 3(7), Sch. 2 Pt. I para. 2
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<dc:title>Vehicles (Excise) Act 1971 (Repealed 1.9.1994)</dc:title>
<dc:description>An Act to consolidate certain enactments relating to excise duties on mechanically propelled vehicles, and to the licensing and registration of such vehicles with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.</dc:description>
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<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/crossheading/exemptions-from-duty/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/crossheading/exemptions-from-duty" NumberOfProvisions="4" RestrictExtent="E+W+S" RestrictEndDate="1994-09-01" id="crossheading-exemptions-from-duty">
<Title> Exemptions from duty</Title>
<P1group RestrictExtent="E+W+S" RestrictEndDate="1991-07-25">
<Title> Exemptions from duty of certain descriptions of vehicle.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4" id="section-4">
<Pnumber>4</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1" id="section-4-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>No duty shall be chargeable under this Act in respect of mechanically propelled vehicles of any of the following descriptions, that is to say— </Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1/aa/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/aa" id="section-4-1-aa">
<Pnumber>
<Addition ChangeId="d29p767" CommentaryRef="c8879831">aa</Addition>
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<P3para>
<Text>
<Addition ChangeId="d29p767" CommentaryRef="c8879831">electrically propelled vehicles;</Addition>
</Text>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1/a/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/a" id="section-4-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>fire engines;</Text>
</P3para>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1/b/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/b" id="section-4-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>vehicles kept by a local authority while they are used or kept on a road for the purposes of their fire brigade service;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1/c/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/c" id="section-4-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>ambulances;</Text>
</P3para>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1/ca/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/ca" id="section-4-1-ca">
<Pnumber>
<Addition ChangeId="d29p793" CommentaryRef="c8879841">ca</Addition>
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<P3para>
<Text>
<Addition ChangeId="d29p793" CommentaryRef="c8879841">veterinary ambulances;</Addition>
</Text>
</P3para>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1/d/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/d" id="section-4-1-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>road rollers;</Text>
</P3para>
</P3>
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<Pnumber>e</Pnumber>
<P3para>
<Text>
vehicles used on tram lines, . . .
<CommentaryRef Ref="c8879851"/>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1/f/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/f" id="section-4-1-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>vehicles used or kept on a road for no purpose other than the haulage of lifeboats and the conveyance of the necessary gear of the lifeboats which are being hauled;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1/g/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/g" id="section-4-1-g">
<Pnumber>g</Pnumber>
<P3para>
<Text>
vehicles (including cycles with an attachment for propelling them by mechanical power) which do not exceed
<Addition ChangeId="d29p827" CommentaryRef="c8879861">ten</Addition>
hundredweight in weight unladen and are adapted, and used or kept on a road, for invalids;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1/h/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/h" id="section-4-1-h">
<Pnumber>h</Pnumber>
<P3para>
<Text>road construction vehicles used or kept on a road solely for the conveyance of built-in road construction machinery (with or without articles or material used for the purposes of that machinery);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1/i/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/i" id="section-4-1-i">
<Pnumber>i</Pnumber>
<P3para>
<Text>vehicles constructed or adapted, and used, solely for the conveyance of machinery for spreading material on roads to deal with frost, ice or snow or for the conveyance of such machinery and articles and material used for the purposes of that machinery;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1/j/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/j" id="section-4-1-j">
<Pnumber>j</Pnumber>
<P3para>
<Text>local authority’s watering vehicles;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1/k/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/k" id="section-4-1-k">
<Pnumber>k</Pnumber>
<P3para>
<Text>tower wagons used solely by a street lighting authority, or by any person acting in pursuance of a contract with such an authority, for the purpose of installing or maintaining materials or apparatus for lighting streets, roads or public places.</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1/ka/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/ka" id="section-4-1-ka">
<Pnumber>
<Addition ChangeId="d29p856" CommentaryRef="c8879871">ka</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p856" CommentaryRef="c8879871">vehicles (other than mowing machines) neither constructed nor adapted for use nor used for the carriage of a driver or passenger;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1/kb/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/kb" id="section-4-1-kb">
<Pnumber>
<Addition ChangeId="d29p856" CommentaryRef="c8879871">kb</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p856" CommentaryRef="c8879871">vehicles (other than ambulances) used for the carriage of disabled persons by bodies for the time being recognised for the purposes of this paragraph by the Secretary of State;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1/l/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/l" id="section-4-1-l">
<Pnumber PuncBefore="[(">
<CommentaryRef Ref="c8879881"/>
l
</Pnumber>
<P3para>
<Text>
vehicles which are made available by the Secretary of State to any person, body or local authority in pursuance of
<Addition ChangeId="d29p877" CommentaryRef="c8879891">section 23 or sections 26 and 27 of the </Addition>
<Addition ChangeId="d29p877" CommentaryRef="c8879891">
<CommentaryRef Ref="c8879901"/>
National Health Service Act 1977
</Addition>
and which are used in accordance with the terms on which they are so made available.]
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1A/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1A" id="section-4-1A">
<Pnumber>
<Addition ChangeId="d29p883" CommentaryRef="c8879911">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p883" CommentaryRef="c8879911">The Secretary of State shall recognise a body for the purposes of subsection (1)(kb) above if, on application made to him in such manner as he may specify, it appears to him that the body is concerned with the care of disabled persons.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1B/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1B" id="section-4-1B">
<Pnumber>
<Addition ChangeId="d29p883" CommentaryRef="c8879911">1B</Addition>
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<P2para>
<Text>
<Addition ChangeId="d29p883" CommentaryRef="c8879911">The issue by the Secretary of State of a nil licence in respect of a mechanically propelled vehicle shall be treated, where the document is issued by virtue of paragraph (kb) of subsection (1) above, as recognition by him for the purposes of that paragraph of the body by reference to whose use of the vehicle the document is issued.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1C/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1C" id="section-4-1C">
<Pnumber>
<Addition ChangeId="d29p883" CommentaryRef="c8879911">1C</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p883" CommentaryRef="c8879911">The Secretary of State may withdraw recognition of a body for the purposes of subsection (1)(kb) above if it appears to him that the body is no longer concerned with the care of disabled persons.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1D/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1D" id="section-4-1D">
<Pnumber>
<Addition ChangeId="d29p883" CommentaryRef="c8879911">1D</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p883" CommentaryRef="c8879911">The reference in subsection (1B) above to the issue by the Secretary of State of a nil licence is a reference to the issue by him in accordance with regulations under this Act of a document which—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1D/a/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1D/a" id="section-4-1D-a">
<Pnumber>
<Addition ChangeId="d29p883" CommentaryRef="c8879911">a</Addition>
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<P3para>
<Text>
<Addition ChangeId="d29p883" CommentaryRef="c8879911">is in the form of a vehicle licence, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/1D/b/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1D/b" id="section-4-1D-b">
<Pnumber>
<Addition ChangeId="d29p883" CommentaryRef="c8879911">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p883" CommentaryRef="c8879911">has the word “NIL” marked in the space provided for indicating the amount of duty payable.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/2/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/2" id="section-4-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In this section—</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p928" CommentaryRef="c8879921"></Addition>
<Term id="term-ambulance">
<Addition ChangeId="d29p928" CommentaryRef="c8879921">ambulance</Addition>
</Term>
<Addition ChangeId="d29p928" CommentaryRef="c8879921">”means a vehicle which—</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/crossheading/exemptions-from-duty/section/4/2/an1/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/crossheading/exemptions-from-duty/section/4/2/an1" id="crossheading-exemptions-from-duty_section-4-2-an1" shortId="section-4-2-a">
<Pnumber>
<Addition ChangeId="d29p928" CommentaryRef="c8879921">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p928" CommentaryRef="c8879921">is constructed or adapted for, and used for no other purpose than, the carriage of sick, injured or disabled persons to or from welfare centres or places where medical or dental treatment is given; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/crossheading/exemptions-from-duty/section/4/2/bn1/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/crossheading/exemptions-from-duty/section/4/2/bn1" id="crossheading-exemptions-from-duty_section-4-2-bn1" shortId="section-4-2-b">
<Pnumber>
<Addition ChangeId="d29p928" CommentaryRef="c8879921">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p928" CommentaryRef="c8879921">is readily identifiable as a vehicle used for the carriage of such persons by virtue of being marked</Addition>
<Emphasis>
<Addition ChangeId="d29p928" CommentaryRef="c8879921">Ambulance</Addition>
</Emphasis>
<Addition ChangeId="d29p928" CommentaryRef="c8879921"> on both sides;</Addition>
</Text>
</P3para>
</P3>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p928" CommentaryRef="c8879921"></Addition>
<Term id="term-disabled-person">
<Addition ChangeId="d29p928" CommentaryRef="c8879921">disabled person</Addition>
</Term>
<Addition ChangeId="d29p928" CommentaryRef="c8879921">”means a person suffering from a physical or mental defect or disability;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p928" CommentaryRef="c8879921"></Addition>
<Term id="term-veterinary-ambulance">
<Addition ChangeId="d29p928" CommentaryRef="c8879921">veterinary ambulance</Addition>
</Term>
<Addition ChangeId="d29p928" CommentaryRef="c8879921">”means a vehicle which—</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/crossheading/exemptions-from-duty/section/4/2/an2/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/crossheading/exemptions-from-duty/section/4/2/an2" id="crossheading-exemptions-from-duty_section-4-2-an2" shortId="section-4-2-a">
<Pnumber>
<Addition ChangeId="d29p928" CommentaryRef="c8879921">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p928" CommentaryRef="c8879921">is used for no other purpose than the carriage of sick or injured animals to or from places where veterinary treatment is given; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/crossheading/exemptions-from-duty/section/4/2/bn2/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/crossheading/exemptions-from-duty/section/4/2/bn2" id="crossheading-exemptions-from-duty_section-4-2-bn2" shortId="section-4-2-b">
<Pnumber>
<Addition ChangeId="d29p928" CommentaryRef="c8879921">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p928" CommentaryRef="c8879921">is readily identifiable as a vehicle used for the carriage of such animals by virtue of being marked “Veterinary Ambulance” on both sides;</Addition>
</Text>
</P3para>
</P3>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="term-road-construction-vehicle">road construction vehicle</Term>
” means a vehicle constructed or adapted for use for the conveyance of built-in road construction machinery and not constructed or adapted for the conveyance of any other load except articles and material used for the purposes of that machinery;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-road-construction-machinery">road construction machinery</Term>
” means a machine or contrivance suitable for use for the construction or repair of roads and used for no purpose other than the construction or repair of roads at the public expense;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-built-in-road-construction-machinery">built-in road construction machinery</Term>
”, in relation to a vehicle, means road construction machinery built in as part of the vehicle or permanently attached thereto;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-local-authoritys-watering-vehicle">local authority’s watering vehicle</Term>
” means a vehicle used solely within the area of a local authority by that local authority, or by any person acting in pursuance of a contract with that local authority, for the purpose of cleansing or watering roads or cleansing gulleys;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p1008" CommentaryRef="c8879931"></Addition>
<Term id="term-tower-wagon">
<Addition ChangeId="d29p1008" CommentaryRef="c8879931">tower wagon</Addition>
</Term>
<Addition ChangeId="d29p1008" CommentaryRef="c8879931">”means a goods vehicle—</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/crossheading/exemptions-from-duty/section/4/2/an3/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/crossheading/exemptions-from-duty/section/4/2/an3" id="crossheading-exemptions-from-duty_section-4-2-an3" shortId="section-4-2-a">
<Pnumber>
<Addition ChangeId="d29p1008" CommentaryRef="c8879931">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1008" CommentaryRef="c8879931">into which there is built, as part of the vehicle, any expanding or extensible contrivance designed for facilitating the erection, inspection, repair or maintenance of overhead structures or equipment, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/crossheading/exemptions-from-duty/section/4/2/bn3/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/crossheading/exemptions-from-duty/section/4/2/bn3" id="crossheading-exemptions-from-duty_section-4-2-bn3" shortId="section-4-2-b">
<Pnumber>
<Addition ChangeId="d29p1008" CommentaryRef="c8879931">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1008" CommentaryRef="c8879931">which is neither constructed nor adapted for use nor used for the conveyance of any load other than—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/2/b/i/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/2/b/i" id="section-4-2-b-i">
<Pnumber>
<Addition ChangeId="d29p1008" CommentaryRef="c8879931">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1008" CommentaryRef="c8879931">such a contrivance and articles used in connection therewith, and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/4/2/b/ii/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/2/b/ii" id="section-4-2-b-ii">
<Pnumber>
<Addition ChangeId="d29p1008" CommentaryRef="c8879931">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1008" CommentaryRef="c8879931">articles used in connection with the installation or maintenance, by means of such a contrivance, of materials or apparatus for lighting streets, roads or public places</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<BlockText>
<Para>
<Text>
<Term id="term-street-lighting-authority">street lighting authority</Term>
” means any local authority or Minister having power under any enactment to provide or maintain materials or apparatus for lighting streets, roads or public places.
</Text>
</Para>
</BlockText>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Body>
</Primary>
<Commentaries>
<Commentary id="c8879831" Type="F">
<Para>
<Text>
<CitationSubRef id="c00188" URI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/aa" SectionRef="section-4-1-aa">S. 4(1)(aa)</CitationSubRef>
inserted (27.3.1980) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1980/48" id="c00189" Year="1980" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance Act 1980">Finance Act 1980 (c. 48)</Citation>
,
<CitationSubRef id="c00190" URI="http://www.legislation.gov.uk/id/ukpga/1980/48/section/4/4/7" Operative="true" CitationRef="c00189" SectionRef="section-4-4-7">s. 4(4)(7)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c8879841" Type="F">
<Para>
<Text>
<CitationSubRef id="c00191" URI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/ca" SectionRef="section-4-1-ca">S. 4(1)(ca)</CitationSubRef>
inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00192" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 107:2)</Citation>
,
<CitationSubRef id="c00193" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/6/2/6" Operative="true" CitationRef="c00192" SectionRef="section-6-2-6">s. 6(2)(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c8879851" Type="F">
<Para>
<Text>
Words repealed (16.4.1975) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/45" id="c00194" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="45" Title="Finance (No. 2) Act 1975">Finance (No. 2) Act 1975 (c. 45)</Citation>
,
<CitationSubRef id="c00195" URI="http://www.legislation.gov.uk/id/ukpga/1975/45/schedule/14/part/II" Operative="true" CitationRef="c00194" SectionRef="schedule-14-part-II">Sch. 14 Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c8879861" Type="F">
<Para>
<Text>
Word substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1972/41" id="c00196" Year="1972" Class="UnitedKingdomPublicGeneralAct" Number="41" Title="Finance Act 1972">Finance Act 1972 (c. 41)</Citation>
,
<CitationSubRef id="c00197" URI="http://www.legislation.gov.uk/id/ukpga/1972/41/section/128/3" Operative="true" CitationRef="c00196" SectionRef="section-128-3">s. 128(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c8879871" Type="F">
<Para>
<Text>
<CitationSubRef id="c00198" URI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/ka" SectionRef="section-4-1-ka">S. 4(1)(ka)</CitationSubRef>
,(kb) inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00199" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 107:2)</Citation>
,
<CitationSubRef id="c00200" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/6/3/6" Operative="true" CitationRef="c00199" SectionRef="section-6-3-6">s. 6(3)(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c8879881" Type="F">
<Para>
<Text>
<CitationSubRef id="c00201" URI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/l" SectionRef="section-4-1-l">S. 4(1)(l)</CitationSubRef>
added by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1974/168" id="c00202" Class="UnitedKingdomStatutoryInstrument" Year="1974" Number="168">S.I. 1974/168</Citation>
,
<CitationSubRef id="c00203" URI="http://www.legislation.gov.uk/id/uksi/1974/168/article/3" Operative="true" CitationRef="c00202" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c8879891" Type="F">
<Para>
<Text>
Words substituted by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1977/49" id="c00204" Year="1977" Class="UnitedKingdomPublicGeneralAct" Number="49" Title="National Health Service Act 1977">National Health Service Act 1977 (c. 49)</Citation>
,
<CitationSubRef id="c00205" URI="http://www.legislation.gov.uk/id/ukpga/1977/49/schedule/14/paragraph/2" Operative="true" CitationRef="c00204" SectionRef="schedule-14-paragraph-2">Sch. 14 para. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c8879901" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1977/49" id="c00206" Year="1977" Class="UnitedKingdomPublicGeneralAct" Number="49">1977 c. 49</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c8879911" Type="F">
<Para>
<Text>
<CitationSubRef id="c00207" URI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1A" UpTo="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1D" Type="group" StartSectionRef="section-4-1A" EndSectionRef="section-4-1D">S. 4(1A)–(1D)</CitationSubRef>
inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00208" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 107:2)</Citation>
,
<CitationSubRef id="c00209" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/6/4/6" Operative="true" CitationRef="c00208" SectionRef="section-6-4-6">s. 6(4)(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c8879921" Type="F">
<Para>
<Text>
Definitions inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00210" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 107:2)</Citation>
,
<CitationSubRef id="c00211" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/6/3/6" Operative="true" CitationRef="c00210" SectionRef="section-6-3-6">s. 6(3)(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c8879931" Type="F">
<Para>
<Text>
Definition substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1986/41" id="c00212" Year="1986" Class="UnitedKingdomPublicGeneralAct" Number="41" Title="Finance Act 1986">Finance Act 1986 (c. 41, SIF 107:2)</Citation>
,
<CitationSubRef id="c00213" URI="http://www.legislation.gov.uk/id/ukpga/1986/41/section/3/7" CitationRef="c00212" SectionRef="section-3-7">s. 3(7)</CitationSubRef>
,
<CitationSubRef id="c00214" URI="http://www.legislation.gov.uk/id/ukpga/1986/41/schedule/2/part/I/paragraph/2" Operative="true" CitationRef="c00212" SectionRef="schedule-2-part-I-paragraph-2">Sch. 2 Pt. I para. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>