SCHEDULES

SCHEDULE 3Consequential amendments

The Hydrocarbon Oil Duties Act 1979 (c. 5)

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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).

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.