Hydrocarbon Oil Duties Act 1979

[F112(1)A vehicle is an excepted vehicle if it is—U.K.

(a)a road construction vehicle, and

(b)used or kept solely for the conveyance of built-in road construction machinery (with or without articles or material used for the purposes of the machinery).

(2)In sub-paragraph (1) above “road construction vehicle” means a vehicle—

(a)which is constructed or adapted for use for the conveyance of built-in road construction machinery, and

(b)which is not constructed or adapted for the conveyance of any other load except articles and material used for the purposes of such machinery.

(3)In sub-paragraphs (1) and (2) above “built-in road construction machinery”, in relation to a vehicle, means road construction machinery built in as part of, or permanently attached to, the vehicle.

(4)In sub-paragraph (3) above “road construction machinery” means a machine or device suitable for use for the construction or repair of roads and used for no purpose other than the construction or repair of roads.]

Textual Amendments

F1Sch. 1 substituted (1.7.1995) by 1995 c. 4, s. 8(2)(3)