Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979
4. In paragraph 3 (light agricultural vehicles), for sub-paragraph (2)(d) substitute—

“(d) is not used otherwise than for—
(i) purposes relating to agriculture, horticulture or forestry;
(ii) spreading material on roads to deal with frost, ice or snow;
(iii) proceeding to and from the place where the vehicle is to be used or has been used for the purpose in sub-paragraph (ii); or
(iv) collecting or returning equipment or material needed for the purpose in sub-paragraph (ii).”.