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Section 27(1).
1Any vehicle while it is not used on a public road and no vehicle excise licence is in force in respect of it.
2The following—
(a)any vehicle exempted from vehicle excise duty by section 4(1)(/j) of the [1971 c. 10.] Vehicles (Excise) Act 1971 (road construction vehicles) or section 7(1) of that Act (vehicles used only for passing to and from land in the same occupation);
(b)a vehicle of any of the following descriptions which is not chargeable with duty as a goods vehicle, namely an agricultural machine, digging machine, mobile crane, works truck, mowing machine or fisherman's tractor mentioned in Schedule 3 to that Act;
(c)a road roller.
3In paragraph 1 above " public road " means a road which is repairable at the public expense.
4In this Schedule " vehicle excise licence", " vehicle excise duty " and " duty " means a licence and duty under the Vehicles (Excise) Act 1971 ; but a vehicle in respect of which there is current a certificate or document in the form of a licence issued in pursuance of regulations under section 23 of that Act shall be treated as a vehicle for which a road licence is in force.
5In the application of this Schedule to Northern Ireland, for any reference to the Vehicles (Excise) Act 1971 there shall be substituted a reference to the [1972 c. 10 (N.I.).] Vehicles (Excise) Act (Northern Ireland) 1972.