http://www.legislation.gov.uk/ukpga/1994/22/section/5/2005-08-02Vehicle 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 Database2024-05-282005-08-02 Part I Vehicle excise duty and licences Main provisions Exempt vehicles.51No vehicle excise duty shall be charged in respect of a vehicle if it is an exempt vehicle.2Schedule 2 specifies descriptions of vehicles which are exempt vehicles.
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</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
</Legislation>