Article 4 Amendment 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).”.