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Finance Act 1950

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THIRD SCHEDULESection 4 (2) of the Vehicles (Excise) Act, 1949, as amended

(2)This section applies to the following mechanically propelled vehicles, that is to say—

(a)locomotive ploughing engines, tractors, agricultural tractors and other agricultural engines, which are not used on public roads for hauling any objects, except as follows, that is to say—

(i)for hauling their own necessary gear, threshing appliances, farming implements, a living van for the accommodation of persons employed in connection with the vehicle, or supplies of water or fuel required for the purposes of the vehicle or for agricultural purposes;

(ii)for hauling from one part of a farm to another part of that farm, agricultural or woodland produce of, or articles required for, the farm;

(iii)for hauling, within fifteen miles of a farm in the occupation of the person in whose name the vehicle is registered under this Act, agricultural or woodland produce of that farm, or agricultural or woodland produce of land occupied with that farm, or fuel required for any purpose on that farm or for domestic purposes by persons employed on that farm by the occupier of the farm;

(iv)for hauling articles required for a farm by the person in whose name the vehicle is registered under this Act, being either the owner or occupier of the farm or a contractor engaged to do agricultural work on the farm by the owner or occupier of the farm, or for hauling articles required by that person for land occupied by him with a farm;

(v)for hauling, within fifteen miles of a forestry estate in the occupation of the person in whose name the vehicle is registered under this Act, agricultural or woodland produce of that estate or fuel required far any purpose on that estate or for domestic purposes by persons employed on that estate by the occupier of the estate, or for hauling articles required for such a forestry estate by the occupier of the estate;

(b)vehicles designed, constructed and used for the purpose of trench digging or any kind of excavating or shovelling work, which—

(i)are used on public roads only for that purpose or for the purpose of proceeding to and from the place where they are to be used for that purpose; and

(ii)when so proceeding, neither carry nor haul any load other than such as is necessary for their propulsion or equipment;

(c)vehicles designed and constructed as mobile cranes which—

(i)are used on public roads only either as cranes in connection with work being carried on on a site in the immediate vicinity or for the purpose of proceeding to and from a place where they are to be used as cranes; and

(ii)when so proceeding neither carry nor haul any load other than such as is necessary for their propulsion or equipment;

(d)mowing machines;

(f)vehicles (other than vehicles mentioned in paragraphs (a) to (d) of this subsection) which are constructed and used on public roads for haulage solely and not for the purpose of carrying or having superimposed upon them any load except such as is necessary for their propulsion or equipment.

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