SCHEDULES

Section 8.

SCHEDULE 2 U.K. Vehicles Excise Duty: Special Machines

1 The M1 Vehicles (Excise) Act 1971 and the M2 Vehicles (Excise) Act (Northern Ireland) 1972 shall be amended asfollows.

Marginal Citations

M1 1971 c. 10.

M2 1972 c. 10(N.I.).

2 In Part I of Schedule 3 to each Act (annual rates of duty on tractorsetc.)—

(a) after paragraph 1 there shall be inserted—

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—

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 U.K.

Textual Amendments

F1 S. 6(3)(4), Sch. 1 Pt. II, Sch. 2 para. 3 repealed byFinance Act 1990 (c. 29, SIF 58), s. 132, Sch. 19 Pt. II Note 3

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.