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Finance Act 1942
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8Rebate on heavy oil used for farm tractors.
(1)Section two of the Finance Act, 1935 (which withdraws the rebate on heavy oils used for road transport) shall not apply to heavy oils used as fuel for tractors, agricultural tractors and agricultural engines which are registered under the [10 & 11 Geo. 5. c. 72.] Roads Act, 1920, in the name of a person engaged in agriculture and are not used on roads for hauling any objects except the produce of, and articles required for the purposes of, the agricultural land occupied by that person ; and accordingly, the definition of the expression " vehicle " in paragraph (d) of subsection (7) of that section, shall have effect as if for the words " or (c) " there were substituted the words " (c) or (d). "
(2)This section shall cease to have effect on the expiration of the [2 & 3 Geo. 6. c. 62.] Emergency Powers (Defence) Act, 1939.
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