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So long as a mechanically propelled vehicle for which a licence has been taken out under paragraph 5 of the Second Schedule to the [10 & 11 Geo. 5. c. 18.] Finance Act, 1920, is to a substantial extent being used for the conveyance of goods or burden belonging to a particular person (whether the person keeping the vehicle or not), then, notwithstanding anything in section fourteen of the [12 & 13 Geo. 5. c. 17.] Finance Act, 1922, duty at a higher rate shall not become chargeable in respect of that vehicle by reason only that it is used for the conveyance without charge in the course of their employment of employees of the person aforesaid.
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