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Finance Act 1927

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Amendments to be made in paragraph 4 of the Second Schedule to the Finance Act, 1920

1In sub-paragraph (2) for the words "used for haulage " solely in connection with agriculture " there shall be substituted the words " being vehicles registered under the Roads Act, 1920, " in the name of a person engaged in agriculture and used solely " by that person for the haulage of the produce of, or of articles " required for the purposes of, the agricultural land which he " occupies, and for no other purpose."

2Sub-paragraph (3) shall cease to have effect.

3In sub-paragraph (4) for the words "used at anytime " otherwise than in connection with agriculture " there shall be substituted the words " other than any such vehicles in respect " of which duty is chargeable under sub-paragraph (1) or sub-" paragraph (2) of this paragraph."

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