SCHEDULES

SCHEDULE 1 Annual rates of duty

F1Part IVA Special Concessionary Vehicles

Annotations:
Amendments (Textual)
F1

Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

F24C

1

A vehicle is a special concessionary vehicle if it is a light agricultural vehicle.

2

In sub-paragraph (1) “light agricultural vehicle” means a vehicle which—

a

has a revenue weight not exceeding 1,000 kilograms,

b

is designed and constructed so as to seat only the driver,

c

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

d

is used solely for purposes relating to agriculture, horticulture or forestry.