Hydrocarbon Oil Duties Act 1979

[F12(1)A vehicle is an excepted vehicle if it is—U.K.

(a)an agricultural tractor, F2. . .

F2(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3(2)In sub-paragraph (1) above “agricultural tractor” means a tractor which—

(a)is designed and constructed primarily for use otherwise than on roads, and

(b)is [F4not used on public roads otherwise than] for—

(i)purposes relating to agriculture, horticulture or forestry;

(ii)cutting verges bordering public roads; F5...

(iii)cutting hedges or trees bordering public roads or bordering verges which border public roads.]

[F6(iv)spreading material on roads to deal with frost, ice or snow;

(v)proceeding to and from the place where the tractor is to be used or has been used for the purpose in sub-paragraph (iv); or

(vi)collecting or returning equipment or material needed for the purpose in sub-paragraph (iv).]

F7(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

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

F2Sch. 1 para. 2(1)(b) and the word “or” immediately preceding it repealed (28.7.2000 with effect in relation to the use of rebated heavy fuel on or after 1.5.2000) by 2000 c. 17, ss. 9(2)(a)(3), 156, Sch. 40 Pt. I(1) Note 3

F7Sch. 1 para. 2(4) repealed (28.7.2000 with effect in relation to the use of rebated heavy fuel on or after 1.5.2000) by 2000 c. 17, ss. 9(2)(b)(3), 156, Sch. 40 Pt. I(1) Note 3