Part 1Excise duties

Hydrocarbon oil duties

8Road vehicles

After section 27(1A) of HODA 1979 (interpretation) insert—

“(1B)

The Treasury may by order made by statutory instrument amend Schedule 1 to this Act so as to—

(a)

add a class of excepted vehicle,

(b)

remove a class of excepted vehicle, or

(c)

redefine a class of excepted vehicle.

(1C)

Section 2A(2) and (3) above shall apply to an order under subsection (1B).”