SCHEDULES

SCHEDULE 1 Annual rates of duty

Part VIII Goods vehicles

Exceptions

16

(1)

This Part does not apply to—

(a)

a vehicle to which Part II, IV, V or VII applies, or

(b)

a vehicle which, though constructed or adapted for use for the conveyance of goods or burden, is not so used for hire or reward or for or in connection with a trade or business.

(2)

This Part applies to a goods vehicle which is a vehicle to which paragraph 6 applies only if it is used on a public road and the use is not such as is mentioned in sub-paragraph (2) of that paragraph.