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2In section 7 of the [1971 c. 10.] Vehicles (Excise) Act 1971 (miscellaneous exemptions from duty), after subsection (4) there shall be inserted the following subsection—
“(4A)A mechanically propelled vehicle shall not be chargeable with any duty under this Act at a time when it is used or kept on a road by a health service body, as defined in section 60(7) of the National Health Service and Community Care Act 1990 or a National Health Service trust established under Part I of that Act or the [1978 c. 29.] National Health Service (Scotland) Act 1978.”
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