Finance Act 1950

3 (1) In relation to road vehicle chassis, the enactments relating to purchase tax shall have effect as if—

(a) any dealing with a goods vehicle (and in particular any purchase, appropriation or application, or importation thereof) were a dealing with the vehicle's chassis; and

(b) goods vehicles were chargeable goods for the purposes of any reference to a business of, or a business including, the selling, or the letting out on hire, of chargeable goods;

and the fact that a chassis forms part of a vehicle shall not affect the operation in relation to the chassis of references in the said enactments to goods resulting from the application of a process, if when the process is completed the vehicle is a goods vehicle.

(2) In this paragraph the expression "goods vehicle" means a mechanically propelled road vehicle constructed or adapted for use for the carriage or haulage of goods or burden of any description not forming part of the vehicle or necessary for its propulsion or equipment, but does not include—

(a) vehicles which are chargeable goods under Group 35 in Part I of the Eighth Schedule to the Finance Act, 1948;

(b) vehicles which are constructed or adapted mainly for the carriage of passengers but are exempt from purchase tax under paragraph (c) of that Group;

(c) vehicles of the following descriptions which are designed and permanently fitted solely or mainly for a function other than the carriage of passengers or goods—

(i) mobile cinemas, sound film production vehicles, television production vehicles and recording vans;

(ii) mobile canteens and shops, mobile clinics and travelling libraries;

(iii) mobile printing presses and other mobile workshops;

(iv) hearses;

(v) gully emptiers, road cleansing, road watering and refuse collecting vehicles;

(vi) travelling lavatories and wash places;

(vii) breakdown vehicles fitted with a jib crane;

(viii) engineering plant;

(d) tractors and locomotives, except tractors or locomotives designed for use as components of a composite vehicle;

(e) industrial and works trucks designed primarily for use in factories, docks, yards, railway stations or warehouses;

(f) wheeled vehicles which drive through all road wheels and are of less than 30 cwt. unladen weight;

(g) pedestrian controlled vehicles;

(h) caravans.

(3) The Treasury shall have power by order to amend sub-paragraph (2) of this paragraph, and subsections (3) to (6) of section twenty-one of the Finance Act, 1948 (which provide for approval or annulment by the House of Commons and other matters in the case of orders under that section), shall apply to orders under this sub-paragraph as they apply to those orders.