SCHEDULES

SCHEDULE 3 Annual Rates of Duty on Tractors, etc.

Part I

F22

In this Schedule “tractor” means a vehicle which is either—

a

an agricultural tractor, or

b

a tractor (other than an agricultural tractor) that is—

i

designed and constructed primarily for use otherwise than on roads, and

ii

incapable by reason of its construction of exceeding a speed of twenty-five miles per hour on the level under its own power.