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The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2013

Draft. This instrument was laid in draft and may differ from the one made. Look for the made version under its title.

Draft 2013, ISBN 9780111104545

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Draft Order laid before the House of Commons under sections 2A(3) and 27(1C) of the Hydrocarbon Oil Duties Act 1979, for approval by resolution of that House.

Excise

Made ***

Coming into force in accordance with regulation 1

The Treasury make the following Order in exercise of the power conferred by section 27(1B) of the Hydrocarbon Oil Duties Act 1979f1.

In accordance with sections 2A(3) and 27(1C) of that Act, a draft of this instrument has been laid before, and approved by a resolution of, the House of Commons.

Annotations to the whole text

Footnotes

f1

1979 c. 5; sections 27(1B) and 27(1C) were inserted by the Finance Act 2006 (c. 25), section 8; section 2A was inserted by the Finance Act 2000 (c. 17), section 7 and amended by the Finance Act 2004 (c. 12), sections 7(4), 8 and the Finance Act 2008 (c. 9), Schedule 5, paragraphs 1, 3, Schedule 6, Part I, paragraphs 1, 3.

Contents

  1. 1Citation and Commencement
  2. 2Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979
  3. 3Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979
  4. 4Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979
  5. 5Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979
  6. Signature
  7. Explanatory note

1Citation and Commencement

This Order may be cited as the Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2013 and comes into force on the day after the day on which it is made.

2Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979

Schedule 1f1 to the Hydrocarbon Oil Duties Act 1979 (excepted vehicles) is amended as follows.

3Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979

In paragraph 2f1 (tractors), in sub-paragraph (2)(b)—

(a)

for “used on public roads solely” substitute “not used on public roads otherwise than”;

(b)

omit “or” at the end of sub-paragraph (ii);

(c)

after sub-paragraph (iii) insert—

“(iv)

spreading material on roads to deal with frost, ice or snow;

(v)

proceeding to and from the place where the tractor is to be used or has been used for the purpose in sub-paragraph (iv); or

(vi)

collecting or returning equipment or material needed for the purpose in sub-paragraph (iv).”.

4Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979

In paragraph 3 (light agricultural vehicles), for sub-paragraph (2)(d) substitute—

“(d)

is not used otherwise than for—

(i)

purposes relating to agriculture, horticulture or forestry;

(ii)

spreading material on roads to deal with frost, ice or snow;

(iii)

proceeding to and from the place where the vehicle is to be used or has been used for the purpose in sub-paragraph (ii); or

(iv)

collecting or returning equipment or material needed for the purpose in sub-paragraph (ii).”.

5Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979

In paragraph 3Af1 (agricultural material handlers), in sub-paragraph (2)(c)—

(a)

for “used on public roads solely” substitute “not used on public roads otherwise than”;

(b)

omit “or” at the end of sub-paragraph (ii);

(c)

after sub-paragraph (iii) insert—

“(iv)

spreading material on roads to deal with frost, ice or snow;

(v)

proceeding to and from the place where the vehicle is to be used or has been used for the purpose in sub-paragraph (iv); or

(vi)

collecting or returning equipment or material needed for the purpose in sub-paragraph (iv).”.

Signature

Name

Name

Two of the Lords Commissioners of Her Majesty’s Treasury

Date

Explanatory note

(This note is not part of the Order)

This Order amends Schedule 1 to the Hydrocarbon Oil Duties Act 1979.

Article 3 amends the definition of agricultural tractors to (a) make clear that any combination of the permitted activities is permitted also and (b) include tractors used for spreading material on roads to deal with frost, ice or snow.

Article 4 makes a similar amendment to the definition of light agricultural vehicles.

Article 5 makes a similar amendment to the definition of agricultural material handlers.

A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.