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4. For regulation 26(1) there shall be substituted—
“(1) This regulation applies to mechanically propelled vehicles which are exempt from duty by or under section 4, 6, or 7(2), (3), (4) or (5) of the Act or section 7 of the Finance Act 1971(1) other than—
(a)vehicles to which regulation 25 above applies;
(b)invalid carriages complying with requirements prescribed under section 20 of the Chronically Sick and Disabled Persons Act 1970(2); and
(c)vehicles exempt from duty by section 4(1)(ka) of the Act.”.
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