Finance Act 1995

Part II E+W+S+N.I. Exemptions

Annotations:

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Commencement Information

I1 Sch. 4, Pt. II in force on 1.7.1995: see Sch. 4, Pt. II, para. 5.

Abolition of certain exemptions E+W+S+N.I.

2 The following paragraphs of Schedule 2 to the 1994 Act (exempt vehicles) shall be omitted— E+W+S+N.I.

(a) paragraph 1 (electrically propelled vehicles);

(b) paragraph 12 (road construction vehicles);

(c) paragraph 13 (road rollers);

(d) paragraph 14 (snow clearing vehicles);

(e) paragraph 15 (gritting vehicles);

(f) paragraph 16 (street cleansing vehicles);

(g) paragraph 17 (tower wagons used solely in connection with street lighting);

(h) paragraph 21 (vehicles used for short journeys between different parts of person’s land).

Exemption for police vehicles E+W+S+N.I.

3 In Schedule 2 to the 1994 Act the following shall be inserted after paragraph 3— E+W+S+N.I.

“ Police vehicles E+W+S+N.I.

3A A vehicle is an exempt vehicle when it is being used for police purposes.”

Exemption for vehicles used between different parts of land E+W+S+N.I.

4 In Schedule 2 to the 1994 Act the following shall be inserted after paragraph 20— E+W+S+N.I.

“ Vehicles used between different parts of land E+W+S+N.I.

20A A vehicle is an exempt vehicle if—

(a) it is used only for purposes relating to agriculture, horticulture or forestry,

(b) it is used on public roads only in passing between different areas of land occupied by the same person, and

(c) the distance it travels on public roads in passing between any two such areas does not exceed 1.5 kilometres.”

Commencement E+W+S+N.I.

5 This Part of this Schedule shall come into force on 1st July 1995. E+W+S+N.I.