SCHEDULES
SCHEDULE 2 Vehicles Excise Duty: Special Machines
1
2
In Part I of Schedule 3 to each Act (annual rates of duty on tractorsetc.)—
a
after paragraph 1 there shall be inserted—
1A
In this Schedule “special machine” means—
a
a tractor;
b
an agricultural engine;
c
a digging machine;
d
a mobile crane;
e
a works truck; or
f
a mowing machine.
b
for paragraph 2 there shall be substituted—
2
In this Schedule “tractor” means a vehicle which iseither—
a
an agricultural tractor, or
b
a tractor (other than an agricultural tractor) that is—
i
designed and constructed primarily for use otherwise than on roads, and
ii
incapable by reason of its construction of exceeding a speed oftwenty-five miles per hour on the level under its own power.
c
in paragraph 3(b), for the words “neither carries nor hauls any loadthan” there shall be substituted the words “does not carry any loadexcept”;
d
in paragraph 4(b), for the words “neither carries nor hauls any loadthan” there shall be substituted the words “does not carry any loadexcept”;
e
paragraph 5A shall be omitted; and
f
in paragraph 6, for the words from “(other than” to “8 below)”there shall be substituted the words “(other than a special machine, arecovery vehicle or a vehicle to which Schedule 4A to this Act applies)”.
3F1
4
In Part I of Schedule 4 to each Act (annual rates of duty on goodsvehicles)—
a
in paragraph 11, for sub-paragraphs (b) and (c) there shall besubstituted—
b
a special machine within the meaning of Schedule 3 to this Act;
c
a recovery vehicle within the meaning of that Schedule; or
b
paragraphs 12 and 13 shall be omitted; and
c
in paragraph 15(1), the definitions of “agricultural machine”, “fisherman’s tractor”, “mobile crane”, “recovery vehicle” and “works truck” shall be omitted.