SCHEDULES

SCHEDULE 3E+W+S Annual Rates of Duty on Tractors, etc.

Part IE+W+S

8(1)In this Schedule “recovery vehicle” means, subject to the provisions of this paragraph, a vehicle which is either constructed or permanently adapted primarily for the purposes of lifting, towing and transporting a disabled vehicle or for any one or more of those purposes.

(2)Subject to sub-paragraph (3) below, a vehicle which is constructed or permanently adapted as mentioned in sub-paragraph (1) above shall not be a recovery vehicle if at any time it is used for any purpose other than—

(a)the recovery of a disabled vehicle;

(b)the removal of a disabled vehicle from the place where it became disabled to premises at which it is to be repaired or scrapped;

(c)the removal of a disabled vehicle from premises to which it was taken for repair to other premises at which it is to be repaired or scrapped; and

(d)carrying . . . F1 fuel and other liquids required for its propulsion and tools and other articles required for the operation of or in connection with apparatus designed to lift, tow or transport a disabled vehicle [F2and

(e)any purpose prescribed for the purposes of this sub-paragraph]

(3)At any time when a vehicle is being used for purposes specified in paragraphs (a) and (b) of sub-paragraph (2) above, the following uses shall be disregarded in determining whether the vehicle is a recovery vehicle—

(a)use for the carriage of any person who immediately before a vehicle became disabled, was the driver of or a passenger in that vehicle;

(b)use for the carriage of any goods which, immediately before a vehicle became disabled, were being carried in the disabled vehicle; and

(c)use for any purpose prescribed for the purposes of this [F3sub-paragraph.]

[F4(4)A vehicle which is constructed or permanently adapted as mentioned in sub-paragraph (1) above shall not be a recovery vehicle if at any time the number of vehicles which it is used to recover exceeds a number specified by an order of the Secretary of State made for the purposes of this sub-paragraph.

(5)The power to make an order under sub-paragraph (4) above shall be exercisable by statutory instrument; but no such order shall be made unless a draft of it has been laid before and approved by a resolution of each House of Parliament.]

Textual Amendments