Finance Act 1995

4U.K.In Schedule 2 to the 1994 Act the following shall be inserted after paragraph 20—

Vehicles used between different parts of landU.K.

20AA 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.