SCHEDULES

SCHEDULE 1 Annual rates of duty

F1Part IVA

Annotations:
Amendments (Textual)
F1

Sch. 1 Pt. IVA (paras. 4A-4H) repealed (retrospectiveto 1.4.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. 1(3), note 2

F24C

1

A vehicle is a special concessionary vehicle if it is a light agricultural vehicle.

2

In sub-paragraph (1) “light agricultural vehicle” means a vehicle which—

a

has a revenue weight not exceeding 1,000 kilograms,

b

is designed and constructed so as to seat only the driver,

c

is designed and constructed primarily for use otherwise than on roads, and

d

is used solely for purposes relating to agriculture, horticulture or forestry.