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).”