Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979
3. In paragraph 2(1) (tractors), in sub-paragraph (2)(b)—
(a)for “used on public roads solely” substitute “not used on public roads otherwise than”;
(b)omit “or” at the end of sub-paragraph (ii);
(c)after sub-paragraph (iii) insert—
“(iv)spreading material on roads to deal with frost, ice or snow;
(v)proceeding to and from the place where the tractor is to be used or has been used for the purpose in sub-paragraph (iv); or
(vi)collecting or returning equipment or material needed for the purpose in sub-paragraph (iv).”.
(1)
Paragraph 2 of Schedule 1 was amended by the Finance Act 2000, sections 9(1), (2), Schedule 40, Part I and by S.I. 2007/93, articles 2, 4.