# Finance Act 1995, Paragraph 4


In Schedule 2 to the 1994 Act the following shall be inserted after paragraph 20—
“ Vehicles used between different parts of land
20A A vehicle is an exempt vehicle if—
(a) it is used only for purposes relating to agriculture, horticulture or forestry,
(b) it is used on public roads only in passing between different areas of land occupied by the same person, and
(c) the distance it travels on public roads in passing between any two such areas does not exceed 1.5 kilometres.”

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Source: https://www.legislation.gov.uk/ukpga/1995/4/schedule/4/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-1995/schedule-4/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.