Finance Act 2021

23 (1) Schedule 4 (subjects for regulations under section 24) is amended as follows.

(2) In paragraph 19, for “road vehicle” substitute “vehicle, vessel, machine or appliance”.

(3) In paragraph 20, at the end insert “, vessel, machine or appliance”.

(4) In paragraph 21—

(a) for “(other” substitute “(including places of any description, and in particular tents or movable structures, other”;

(b) after “vehicles” insert “, vessels, machines or appliances”;

(c) after “any vehicle” insert “, vessel, machine or appliance”.

(5) If paragraph 13 of Schedule 11 to FA 2020 has come into force in relation to any part of the United Kingdom before this Schedule comes into force then, in relation to that part—

(a) in sub-paragraph (2) of this paragraph, after “road vehicle” insert “or a vessel”;

(b) in sub-paragraph (3) of this paragraph, for the words from “at the end” to the end substitute “for “or a vessel” substitute “, vessel, machine or appliance””;

(c) for sub-paragraph (4)(b) of this paragraph substitute—

“(b) for “or vessels” substitute “, vessels, machines or appliances”;”;

(d) for sub-paragraph (4)(c) of this paragraph substitute—

“(c) for “or vessel” substitute “, vessel, machine or appliance””.