Finance Act 1976

14 Fishermen's tractors

(1) The Vehicles (Excise) Act 1971 shall be amended in accordance with subsections (2) to (4) below.

(2) After paragraph 5 of Part I of Schedule 3 there shall be inserted—

“5A In this Schedule " fisherman's tractor " means a tractor registered under this Act in the name of a person engaged in the business of sea fishing for food and not used on public roads for hauling anything except—

(a) a fishing boat, and anything (including the catch) carried in it, which belongs to that person or to him and other persons engaged in that business in the same locality;

(b) fishing tackle or other equipment required by the crew, or for the operation, of any such boat;

(c) fishing tackle or other equipment required for, and the catch resulting from, fishing operations carried out with the tractor.”

(3) In paragraph 1 in column 1 of Part II of that Schedule after the words " mowing machines " there shall be inserted the words " fishermen's tractors ".

(4) In Part I of Schedule 4, in paragraph 3(c) for the words " or works truck " there shall be substituted the words " , works truck or fisherman's tractor " and in paragraph 9(1) after the definition of " farmer's goods vehicle " there shall be inserted—

• “' fisherman's tractor ' has the same meaning as in Schedule 3 to this Act;”.

(5) In section 6(1) of the [1971 c. 68.] Finance Act 1971 (definition of " tractor ") after the words " paragraph 2 " there shall be inserted the words " or of ' fisherman's tractor' in paragraph 5A ".

(6) Subsections (2) to (4) above shall also have effect in relation to the Vehicles (Excise) Act (Northern Ireland) 1972; and in paragraph 2(2) of Schedule 3 to that Act, after the words " sub-paragraph (1)" there shall be inserted the words " and ' fisherman's tractor' in paragraph 5A ".