Finance Act 1982

Interpretation U.K.

15 (1) In this Schedule, unless the context otherwise requires—

• “agricultural machine” has the same meaning as in Schedule 3 to this Act;

• “axle” includes—

(i) two or more stub axles which are fitted on opposite sides of the longitudinal axis of the vehicle so as to form—

(a) a pair in the case of two stub axles, and

(b) pairs in the case of more than two stub axles,

(ii) a single stub axle which is not one of a pair; and

(iii) a retractable axle;

• “basic rate of duty” has the meaning given by paragraph 1(2);

• “business” includes the performance by a local or public authority of its functions;

• “farmer’s goods vehicle” means, subject to paragraph 10(2) above, a goods vehicle registered under this Act in the name of a person engaged in agriculture and used on public roads solely by him for the purpose of the conveyance of the produce of, or of articles required for the purposes of, the agricultural land which he occupies, and for no other purposes;

• “fishermen’s tractor” has the same meaning as in Schedule 3 to this Act;

• “goods vehicle” means a mechanically propelled vehicle (including a tricycle as defined in Schedule 1 to this Act and weighing more than 425 kilograms unladen) constructed or adapted for use and used for the conveyance of goods or burden of any description, whether in the course of trade or otherwise;

• “mobile crane” has the same meaning as in Schedule 3 to this Act;

• “rigid goods vehicle” means a goods vehicle which is not a tractor unit;

• “showman’s goods vehicle” means a showman’s vehicle which is a goods vehicle and is permanently fitted with a living van or some other special type of body or superstructure, forming part of the equipment of the show of the person in whose name the vehicle is registered under this Act;

• “showman’s vehicle” has the same meaning as in Schedule 3 to this Act;

• “stub axle” means an axle on which only one wheel is mounted;

• “tower wagon” means a goods vehicle—

(a) 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

(b) which is neither constructed nor adapted for use nor used for the conveyance of any load, except such a contrivance and articles used in connection therewith;

• “tractor unit” means a goods vehicle to which a semi-trailer may be so attached that part of the semi-trailer is super-imposed on part of the goods vehicle and that when the semi-trailer is uniformly loaded not less than 20 per cent. of the weight of its load is borne by the goods vehicle;

• “trailer” shall be construed in accordance with sub-paragraph (2) below;

• “unladen weight” has the same meaning as it has for the purposes of the M1 Road Traffic Act 1972 by virtue of section 194 of that Act; and

• “works truck” has the same meaning as in Schedule 3 to this Act.

(2) In this Schedule “trailer” does not include—

(a) an appliance constructed and used solely for the purpose of distributing on the road loose gritting material;

(b) a snow plough;

(c) a road construction vehicle as defined in section 4(2) of this Act;

(d) a farming implement not constructed or adapted for the conveyance of goods or burden of any description, when drawn by a farmer’s goods vehicle;

(e) a trailer used solely for the carriage of a container for holding gas for the propulsion of the vehicle by which it is drawn, or plant and materials for producing such gas.

Marginal Citations

M1 1972 c. 20.