Textual Amendments
F1Sch. 1 substituted (1.7.1995) by 1995 c. 4, s. 8(2)(3)
2The following—
(a)any vehicle exempted from vehicle excise duty by section 4(1)(h) of the M1Vehicles (Excise) Act 1971 (road construction vehicles) [F2section 4(1)(i) of that Act (gritting vehicles)] section 7(1) of that Act (vehicles used only for passing to and from land in the same occupation) [F3or section 7(3) of that Act (snow ploughs etc.)];
[F4(b)a special machine within the meaning of Schedule 3 to that Act;]
(c)a road roller.
Textual Amendments
F2Words substituted by Finance Act 1982 (c. 39, SIF 40:1), s. 3(2)
F3Words added by Finance Act 1982 (c. 39, SIF 40:1), s. 3(2)
F4Sch. 1 para. 2(b) substituted by Finance Act 1989 (c. 26, SIF 40:1), s. 8(2)
Marginal Citations