# Finance Act 1996, Section 16: Steam powered vehicles etc.

Extent: E+W+S+N.I.

(1) In Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty), after paragraph 4E there shall be inserted the following paragraph—
“
4EE A steam powered vehicle is a special concessionary vehicle.”
(2) In paragraph 3 of that Schedule (buses), in sub-paragraph (2)(b) (vehicles which are not buses), after “excepted vehicle” there shall be inserted “ or a special concessionary vehicle ”.
(3) In paragraph 4(2) of that Schedule (meaning of “special vehicle”), for “and is” there shall be substituted “ which is not a special concessionary vehicle and which is ”.
(4) In paragraph 5 of that Schedule (recovery vehicles), after sub-paragraph (5) there shall be inserted the following sub-paragraph—
“(5A) A vehicle is not a recovery vehicle if it is a special concessionary vehicle.”
(5) In paragraph 6(1) of that Schedule (vehicles used for exceptional loads), after paragraph (b) there shall be inserted—
“and which is not a special concessionary vehicle.”
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) This section applies in relation to licences taken out after 28th November 1995.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/section/16 (the official version)
Page: https://openlegislation.uk/finance-act-1996/section-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.