Vehicles (Excise) Act 1971 (Repealed 1.9.1994)

11Duty shall not be chargeable by virtue of this Schedule in respect of—

(a)a vehicle chargeable with duty by virtue of Schedule 1 to this Act;

[F2(b)a special machine within the meaning of Schedule 3 to this Act;

(c)a recovery vehicle within the meaning of that Schedule; or]

(d)a vehicle which, though constructed or adapted for use for the conveyance of goods or burden, is not so used for hire or reward or for or in connection with a trade or business.

Textual Amendments

F2Sub-paragraphs (b) and (c) substituted by Finance Act 1989 (c.26, SIF 107:2), s. 8(1), Sch. 2 para. 4(a) (for the purposes referred to in s. 8(1) )