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SCHEDULES

SCHEDULE 1Annual rates of duty

Part VIIIGoods vehicles

Exceptions

16(1)This Part does not apply to—

(a)a vehicle to which Part II, IV, V or VII applies, or

(b)a vehicle which, though constructed or adapted for use for the conveyance of goods or burden, is not so used for hire or reward or for or in connection with a trade or business.

(2)This Part applies to a goods vehicle which is a vehicle to which paragraph 6 applies only if it is used on a public road and the use is not such as is mentioned in sub-paragraph (2) of that paragraph.