3. For the purposes of this Schedule, the following are to be deemed not to constitute goods or burden—
(a)in the case of a motor vehicle constructed or adapted for use and used for the conveyance of a machine or device which is built in as part of the vehicle, that machine or device and any articles used in connection with it;
(b)water, fuel or accumulators used for the purpose of the supply of power for the propulsion of a vehicle or, as the case may be, of any vehicle by which a trailer is drawn, and loose tools and loose equipment.