SCHEDULES
SCHEDULE 1 Annual rates of duty
F1Part IVA Special Concessionary Vehicles
Annotations:
Amendments (Textual)
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.
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