Textual Amendments
F1By 1996 c. 8, s. 19(1)(2) it is provided that Sch. 2 para. 1A and preceding cross-heading are substituted (with effect in relation to times on or after 1.6.1996)
1A(1)Subject to sub-paragraph (2), a vehicle is an exempt vehicle at any time if it was [F2constructed before 1 January 1976].U.K.
(2)A vehicle is not an exempt vehicle by virtue of sub-paragraph (1) if—
(a)an annual rate is specified in respect of it by any provision of Part III, V, VI, VII or VIII of Schedule 1; or
(b)it is a special vehicle, within the meaning of Part IV of Schedule 1, which—
(i)falls within sub-paragraph (3) or (4); and
(ii)is not a digging machine, mobile crane, [F3mobile pumping vehicle,] works truck or road roller.
(3)A vehicle falls within this sub-paragraph if—
(a)it is designed or adapted for use for the conveyance of goods or burden of any description;
(b)it is put to a commercial use on a public road; and
(c)that use is not a use for the conveyance of goods or burden of any description.
(4)A vehicle falls within this sub-paragraph if—
(a)it is designed or adapted for use with a semi-trailer attached;
(b)it is put to a commercial use on a public road; and
(c)in a case where that use is a use with a semi-trailer attached, the semi-trailer is not used for the conveyance of goods or burden of any description.
(5)In sub-paragraph (2) “digging machine”, “mobile crane”[F4, “mobile pumping vehicle”] and “works truck” have the same meanings as in paragraph 4 of Schedule 1.
(6)In sub-paragraphs (3) and (4) “commercial use” means use for hire or reward or for or in connection with a trade or business.]
Textual Amendments
F2Words in Sch. 2 para. 1A(1) substituted (1.4.2016) by Finance Act 2015 (c. 11), s. 59(1)(2) (with s. 59(2))
F3Words in Sch. 2 para. 1A(2)(b)(ii) inserted (11.5.2001 with application as mentioned in s. 12(5) of the amending Act) by 2001 c. 9, s. 12(4)(a)(5)
F4Words in Sch. 2 para. 1A(5) inserted (11.5.2001 with application as mentioned in s. 12(5) of the amending Act) by 2001 c. 9, s. 12(4)(b)(5)