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.