Finance Act 1927

Amendments to be made in paragraph 5 of the Second Schedule to the Finance Act, 1920

For the words "Being vehicles other than electrically " propelled vehicles " there shall be substituted the following :—

“(b) Being vehicles registered under the Roads Act, 1920, in the name of a person following the business of a travelling showman, which are permanently fitted with a living van or some other special type of body or superstructure, forming part of the equipment of his show, and used solely by him for the purpose of his business, and for no other purpose—

	£
Not exceeding 12 cwt. in weight unladen	10
Exceeding 12 cwt. but not exceeding 1 ton in weight unladen	16
Exceeding 1 ton but not exceeding 2 tons in weight unladen	21
Exceeding 2 tons but not exceeding 3 tons in weight unladen	25
Exceeding 3 tons but not exceeding 4 tons in weight unladen	2S
Exceeding 4 tons in weight unladen	30
With an additional duty, in any case if used for drawing a trailer, of	6

(c) 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 purpose of the conveyance of the produce of, or of articles required for the purposes of, the agricultural land which he occupies, and for no other purpose—

	£
Not exceeding 12 cwt. in weight unladen	10
Exceeding 12 cwt. but not exceeding 1 ton in weight unladen	16
Exceeding 1 ton but not exceeding 2 tons in weight unladen	21
Exceeding 2 tons in weight unladen -	25

(d) Being vehicles other than vehicles chargeable with duty under the foregoing provisions of this paragraph.”

The following shall be inserted at the end of the paragraph—

“For the purposes of the foregoing paragraph (c), a vehicle registered under the Roads Act, 1920, in the name of a person engaged in agriculture shall not be deemed to be used otherwise than solely by that person for the purpose of the conveyance of the produce of, or of articles required for the purposes of, the agricultural land which he occupies by reason only that on an occasion when the vehicle is being used by that person for that purpose it is also used for the conveyance for some other person engaged in agriculture of the produce of, or articles required for the purposes of, agricultural land occupied by that other person, if it is shown—

(a) that the vehicle is so used only occasionally ;

(b) that the goods conveyed for that other person represent only a small proportion of the total amount of goods which the vehicle is conveying on that occasion;

(c) that no payment or reward of any kind is, or is agreed to be, made or given for the conveyance of the goods of that other person.”