Textual Amendments
F1Sch. 1 substituted (1.7.1995) by 1995 c. 4, s. 8(2)(3)
2The following—
[F2(a)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).]
Textual Amendments
F2Sch. 1 para. 2(a)(b) substituted (1.9.1994) for Sch. 1 para. 2(a)-(c) by 1994 c. 22, ss. 63, 66(1), Sch. 3 para. 16(b) (with s. 57(4))