In section 7 of the M1Vehicles (Excise) Act 1971 (miscellaneous exemptions from duty), after subsection (4) there shall be inserted the following subsection—

“(4A)

A mechanically propelled vehicle shall not be chargeable with any duty under this Act at a time when it is used or kept on a road by a health service body, as defined in section 60(7) of the National Health Service and Community Care Act 1990 or a National Health Service trust established under Part I of that Act or the National Health Service (Scotland) Act 1978.”