http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/3/2017-01-01Vehicle Excise and Registration Act 1994An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.1994-07-05texttext/xmlenStatute Law Database2024-05-28Expert Participation2017-01-01 SCHEDULESSCHEDULE 2 Exempt vehicles Vehicles not for carriage3A vehicle which is not constructed or adapted for use, or used, for the carriage of a driver or passenger is an exempt vehicle.
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