SCHEDULES

SCHEDULE 1 Annual rates of duty

Part VIII Goods vehicles

Vehicles for conveying machines

14

A vehicle which—

(a)

is constructed or adapted for use and used for the conveyance of a machine or device and no other load except articles used in connection with the machine or device,

F1(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

is chargeable with vehicle excise duty at the rate which would be applicable to it if the machine or device were burden even if it is built in as part of the vehicle.