{
  "url": "https://openlegislation.uk/finance-act-1982/schedule-5/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-1982/schedule-5/paragraph-11.json",
  "legislation": "ukpga/1982/39",
  "legislation_title": "Finance Act 1982",
  "legislation_url": "https://openlegislation.uk/finance-act-1982",
  "path": "schedule/5/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "Duty shall not be chargeable by virtue of this Schedule in respect of—\n(a) a vehicle chargeable with duty by virtue of Schedule 1 to this Act;\n(b) an agricultural machine which is a goods vehicle by reason of the fact that it is constructed or adapted for use, and used, for the conveyance of farming or forestry implements fitted to it for operation while so fitted;\n(c) a mobile crane, works truck or fisherman’s tractor; or\n(d) a vehicle which, though constructed or adapted for use for the conveyance of goods or burden, is not so used for hire or reward or for or in connection with a trade or business.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1982/39/schedule/5/paragraph/11",
    "retrieved_at": "2026-10-29T10:10:59.328177+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}