Vehicle Excise and Registration Act 1994

The Hydrocarbon Oil Duties Act 1979 (c. 5)

16 In Schedule 1 to the Hydrocarbon Oil Duties Act 1979—

(a) in paragraph 1, for the words “vehicle excise licence” substitute “licence under the Vehicle Excise and Registration Act 1994”,

(b) in paragraph 2, for sub-paragraphs (a) to (c) substitute—

“(a) any vehicle exempted from vehicle excise duty by—

(i) paragraph 12 (road construction vehicles),

(ii) paragraph 13 (road rollers),

(iii) paragraph 14 (snow ploughs etc.),

(iv) paragraph 15 (gritting vehicles), or

(v) paragraph 21 (vehicles used for short journeys between different parts of a person’s land),

of Schedule 2 to the Vehicle Excise and Registration Act 1994, and

(b) any vehicle in relation to which the annual rate of vehicle excise duty is that specified in Part IV of Schedule 1 to that Act (special machines).”, and

(c) for paragraph 4 substitute—

“4 vehicle in respect of which there is current a certificate or document in the form of a licence issued under regulations under section 22(2) of the Vehicle Excise and Registration Act 1994 shall be treated for the purposes of this Schedule as a vehicle in respect of which a licence under that Act is in force.”