SCHEDULES

SCHEDULE 3Annual Rates of Duty on Tractors, etc.

PART I

4

In this Schedule " mobile crane" means a vehicle designed and constructed as a mobile crane which—

a

is used on public roads only either as a crane in connection with work being carried on on a site in the immediate vicinity or for die purpose of proceeding to and from a place where it is to be used as a crane ; and

b

when so proceeding neither carries nor hauls any load than such as is necessary for its propulsion or equipment.