Finance Act 2007

106VED: exempt vehiclesU.K.

(1)In section 5 of VERA 1994 (exempt vehicles), after subsection (2) insert—

(3)The Secretary of State may by order amend Schedule 2 in order to make provision about the descriptions of—

(a)tractors, and

(b)vehicles used for purposes relating to agriculture, horticulture or forestry,

that are to be exempt vehicles.

(4)An order under subsection (3) may in particular repeal any of paragraphs 20A to 20D of Schedule 2.

(2)In section 60(3) of that Act (orders subject to affirmative procedure), after “under” insert “ section 5(3) or ”.