The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 No. 93

4.  In paragraph 2 (tractors) for sub-paragraphs (2) and (3) substitute—

“(2) In sub-paragraph (1) above “agricultural tractor” means a tractor which—

(a) is designed and constructed primarily for use otherwise than on roads, and

(b) is used on public roads solely for—

(i) purposes relating to agriculture, horticulture or forestry;

(ii) cutting verges bordering public roads; or

(iii) cutting hedges or trees bordering public roads or bordering verges which border public roads.”.