40.—(1) Subject to paragraphs (2) and (3), a motor vehicle shall be fitted with a speedometer which, if the vehicle is first used on or after 1st April 1984, shall be capable of indicating speed in both miles per hour and kilometres per hour, either simultaneously or, by the operation of a switch, separately.
(2) Paragraph (1) does not apply to—
(a)a vehicle having a maximum speed not exceeding 25 mph;
(b)a vehicle which it is at all times unlawful to drive at more than 25 mph;
(c)an agricultural motor vehicle which is not driven at more than 20 mph;
(d)a motor cycle first used before 1st April 1984 the engine of which has a cylinder capacity not exceeding 100 cc;
(e)an invalid carriage first used before 1st April 1984;
(f)a works truck first used before 1st April 1984;
(g)a vehicle first used before 1st October 1937; or
(h)a vehicle equipped with recording equipment marked with a marking designated as an approval mark by regulation 5 of the Approval Marks Regulations and shown at item 3 in Schedule 4 to those Regulations (whether or not the vehicle is required to be equipped with that equipment) and which, as regards the visual indications given by that equipment of the speed of the vehicle, complies with the requirements relating to the said indications and installations specified in the Community Recording Equipment Regulation.
(3) Instead of complying with paragraph (1) a vehicle may comply with Community Directive 97/39 or with ECE Regulation 39.