Sections 164, 190, 191 and 254.
1The use of a farmer's goods vehicle within the meaning of the Vehicles (Excise) Act, 1949, where the use is for the purpose for which the vehicle must be solely used if it is to remain a farmer's goods vehicle within the meaning of that Act.
2The use of a vehicle in a case where the excise duty in respect of the vehicle under the Vehicles (Excise) Act, 1949, is chargeable at the rate applicable to vehicles specified in paragraph (a) of subsection (2) of section four of that Act, and the use is for one of the purposes for which the vehicle must be solely used if the duty is to remain chargeable at that rate.
3The use of a trailer drawn by such a vehicle as is mentioned in paragraph 1 of this Schedule, where the trailer is being used for the purpose mentioned in that paragraph, or the use of a trailer drawn by a vehicle used in the circumstances mentioned in paragraph 2 of this Schedule, where the trailer is being used for one of the purposes mentioned in that paragraph.
4The use for a purpose other than the carriage of goods for hire or reward of a trailer drawn by a vehicle constructed solely for the carriage of not more than seven passengers, exclusive of the driver, and their effects.
5The use of a public service vehicle as a stage carriage, express carriage, or contract carriage in pursuance of a licence granted under Part III of this Act.
6The use of a vehicle which is a hackney carriage within the meaning of the Vehicles (Excise) Act, 1949, as such a carriage.
7The use of a vehicle for the purposes of funerals.
8The use by a local authority, or a person acting in pursuance of a contract with a local authority, of a vehicle for road cleansing, road watering or the collection or disposal of refuse, night-soil or the contents of cesspools, or for the purposes of the enactments relating to weights and measures or the sale of food and drugs.
9The use of a vehicle for police, fire brigade or ambulance purposes.
10The use of a vehicle for towing a disabled motor vehicle, or for removing goods from a disabled vehicle to a place of safety.
11The use of a vehicle under the provisions of section seventy-two of the Mines and Quarries Act, 1954 (which makes provision as to fire-fighting and rescue operations at mines).
12The use of a vehicle for any purpose specified in regulations or the use of a vehicle of any class or description specified in regulations for any purpose or for any purpose so specified.