SCHEDULES
SCHEDULE 1 VEHICLES WHICH ARE NOT ROAD VEHICLES WITHIN THE MEANING OF THIS ACT
F1Tractors
Annotations:
Amendments (Textual)
2
The following—
F2a
any vehicle exempted from vehicle excise duty by—
i
paragraph 12 (road construction vehicles),
ii
paragraph 13 (road rollers),
iii
paragraph 14 (snow ploughs etc.),
iv
paragraph 15 (gritting vehicles), or
v
paragraph 21 (vehicles used for short journeys between different parts of a person’s land),
of Schedule 2 to the Vehicle Excise and Registration Act 1994, and
b
any vehicle in relation to which the annual rate of vehicle excise duty is that specified in Part IV of Schedule 1 to that Act (special machines).
Sch. 1 substituted (1.7.1995) by 1995 c. 4, s. 8(2)(3)