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

Original text. Later amendments are not shown.

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).”.

Annotations

Footnotes

f1

Paragraph 2 of Schedule 1 was amended by the Finance Act 2000, sections 9(1), (2), Schedule 40, Part I and by S.I. 2007/93, articles 2, 4.