SCHEDULES

[F1 SCHEDULE 4] U.K.

Textual Amendments

F1 Sch. 4 substituted in relation to licences first having effect after 30.9.1982 (superseding other provisions not printed in this edition applicable to licences taken out after after 9.3.1982) by virtue of Finance Act 1982 (c. 39), s. 5(4)(7). Sch. 5 Pt. A

Modifications etc. (not altering text)

C1 Sch. 4: power to modify conferred (27.7.1993) by 1993 c. 34, s.21(1)

General Provisions U.K.

Exempted vehicles U.K.

11 Duty shall not be chargeable by virtue of this Schedule in respect of—

(a) a vehicle chargeable with duty by virtue of Schedule 1 to this Act;

[F2 (b)a special machine within the meaning of Schedule 3 to this Act;

(c) a recovery vehicle within the meaning of that Schedule; or]

(d) a vehicle which, though constructed or adapted for use for the conveyance of goods or burden, is not so used for hire or reward or for or in connection with a trade or business.

Textual Amendments

F2 Sub-paragraphs (b) and (c) substituted by Finance Act 1989 (c.26, SIF 107:2), s. 8(1), Sch. 2 para. 4(a) (for the purposes referred to in s. 8(1) )

F3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

12, 13.

Textual Amendments

F3 Paras. 12 and 13 repealed by Finance Act 1989 (c. 26, SIF 107:2), ss. 8(1), 187(1), Sch. 2 para. 4(b), Sch. 17 Pt. II (in relation to licences taken out after 14.3.1989)