4 Exemptions for drivers engaged on building, construction and civil engineering work
There shall be added to the exemption provided for by section 96(9) (which provides that for the purposes of subsections (1) and (7) of section 96 no account is to be taken of any time spent in driving a vehicle elsewhere than on a road if the vehicle is being so driven in the course of operations of agriculture or forestry) the following exemption, that is to say—

“For the purposes of subsections (1) and (7) of section 96 no account shall be taken of any time spent in driving a goods vehicle elsewhere than on a road if the vehicle is being so driven in the course of carrying out any work in the construction, reconstruction, alteration, extension or maintenance of, or of a part of, a building, or of any other fixed works of construction or civil engineering (including works for the construction, improvement or maintenance of a road) and, for the purposes of this exemption, where the vehicle is being driven on, or on a part of, a road in the course of carrying out any work for the improvement or maintenance of, or of that part of, that road, it shall be treated as if it were being driven elsewhere than on a road.”