(1)In Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty), after paragraph 4E there shall be inserted the following paragraph—
“4EEA steam powered vehicle is a special concessionary vehicle.”
(2)In paragraph 3 of that Schedule (buses), in sub-paragraph (2)(b) (vehicles which are not buses), after “excepted vehicle” there shall be inserted “ or a special concessionary vehicle ”.
(3)In paragraph 4(2) of that Schedule (meaning of “special vehicle”), for “and is” there shall be substituted “ which is not a special concessionary vehicle and which is ”.
(4)In paragraph 5 of that Schedule (recovery vehicles), after sub-paragraph (5) there shall be inserted the following sub-paragraph—
“(5A)A vehicle is not a recovery vehicle if it is a special concessionary vehicle.”
(5)In paragraph 6(1) of that Schedule (vehicles used for exceptional loads), after paragraph (b) there shall be inserted—
“and which is not a special concessionary vehicle.”
F1(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8)This section applies in relation to licences taken out after 28th November 1995.
Textual Amendments
F1S. 16(6)(7) repealed (1.4.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. 1(3), Note 2