Part I Vehicle excise duty and licences
Main provisions
5 Exempt vehicles.
(1)
No vehicle excise duty shall be charged in respect of a vehicle if it is an exempt vehicle.
(2)
Schedule 2 specifies descriptions of vehicles which are exempt vehicles.
No vehicle excise duty shall be charged in respect of a vehicle if it is an exempt vehicle.
Schedule 2 specifies descriptions of vehicles which are exempt vehicles.