Paragraph 12

United Kingdom

(1)

This paragraph and paragraph 13 below apply to agricultural machines which do not draw trailers.

(2)

Subject to paragraph 13 below, a vehicle to which this paragraph applies shall not be chargeable with duty by virtue of this Schedule by reason of the fact that it is constructed or adapted for use and used for the conveyance of permitted goods or burden if they are carried in or on not more than one appliance and the conditions mentioned in sub-paragraph (3) below are satisfied.

(3)

The conditions are that—

(a)

the appliance is fitted either to the front or to the back of the vehicle;

(b)

the appliance is removable;

(c)

the area of the horizontal plane enclosed by verticle lines passing through the outside edges of the appliance is not, when the appliance is in the position in which it is carried when the vehicle is travelling and the appliance is loaded, greater than—

(i)

0.65 of a square metre, if the appliance is carried at the front; or

(ii)

1.394 square metres, if it is carried at the back.

(4)

In sub-paragraph (2) above “permitted goods or burden” means goods or burden the haulage of which is permissable under paragraph 2(1) of Schedule 3 to this Act.

(5)

Sub-paragraph (2) above does not apply—

(a)

to the use of a vehicle on a public road more than 15 miles from a farm occupied by the person in whose name the vehicle is registered under this Act;

(b)

to three-wheeled vehicles; or

(c)

to any vehicle in respect of which the distance between the centre of the area of contact with the road surface of the relevant wheel and that of the nearest wheel on the other side of the vehicle is less than 1.22 metres.

(6)

In sub-paragraph (5)(c) above “relevant wheel” means—

(a)

in a case where only one appliance is being used for the carriage of goods or burden and that appliance is fitted to the back of the vehicle, a back wheel; and

(b)

in any other case, any wheel on a side of the vehicle.

(7)

For the purposes of this paragraph a vehicle which has two wheels at the front shall, if the distance between them (measured between the centres of their respective areas of contact with the road) is less than 46 centimetres, be treated as a three-wheeled vehicle.

Notes on Schedule 5

Modifications

C1: The text of Sch. 5 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991