SCHEDULES
F1SCHEDULE 1AExcepted machines
Annotations:
Amendments (Textual)
Special vehicles
3
1
A special vehicle at a time when it is used—
a
for purposes relating to agriculture, horticulture, pisciculture or forestry, including when it is going to or from the place where it is to be or has been used for such purposes, F2...
b
on a golf course or on land maintained by a community amateur sports club F3, or
c
to go to, or from, a golf course or land maintained by a community amateur sports club to be used, or after being used, on the golf course or land.
2
A special vehicle used in any other circumstances provided it uses fuel gas for fuel.
3
In this paragraph, a “special vehicle” is a vehicle of any weight but otherwise designed, constructed and used as mentioned in Part 4 of Schedule 1 to the Vehicle Excise and Registration Act 1994.
Sch. 1A inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 22