Part I Excise Duties
Vehicle excise duty
16 Steam powered vehicles etc.
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—
4EE
A 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.
F16
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
This section applies in relation to licences taken out after 28th November 1995.