(1)No toll or charge within subsection (2) is payable in respect of a vehicle which—
(a)belongs to any of Her Majesty’s forces; or
(b)is in use for the purposes of any of those forces.
(2)A toll or charge is within this subsection if it is payable—
(a)for passing over a road or bridge, or through a tunnel, in the United Kingdom or the Isle of Man; or
(b)under a scheme for imposing charges in respect of the keeping or use of vehicles on particular roads in the United Kingdom or the Isle of Man.