(1)Schedule 1 to the M1Hydrocarbon Oil Duties Act 1979 (which sets out the categories of excepted vehicle which may use rebated heavy oil as fuel) is amended as follows.
(2)Omit the following provisions—
(a)paragraph 2(1)(b) (which provides that off-road tractors are excepted vehicles) and the word “or" immediately preceding it, and
(b)paragraph 2(4) (which defines off-road tractors).
(3)This section shall have effect in relation to the use of rebated heavy oil as fuel on or after 1st May 2000.