Part I Vehicle excise duty and licences
Main provisions
5 Exempt vehicles.
1
No vehicle excise duty shall be charged in respect of a vehicle if it is an exempt vehicle.
2
Schedule 2 specifies descriptions of vehicles which are exempt vehicles.
F13
The Secretary of State may by order amend Schedule 2 in order to make provision about the descriptions of—
a
tractors, and
b
vehicles used for purposes relating to agriculture, horticulture or forestry,
that are to be exempt vehicles.
4
An order under subsection (3) may in particular repeal any of paragraphs 20A to 20D of Schedule 2.