{
  "url": "https://openlegislation.uk/finance-act-1996/section-19",
  "json_url": "https://openlegislation.uk/finance-act-1996/section-19.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "section/19",
  "kind": "section",
  "number": "19",
  "heading": "Old vehicles: further provisions.",
  "text": "(1) In Schedule 2 to the Vehicle Excise and Registration Act 1994 (exempt vehicles), for paragraph 1A (inserted by section 18 above) there shall be substituted the following paragraph—\n“ Old vehicles\n1A (1) Subject to sub-paragraph (2), a vehicle is an exempt vehicle at any time if it was constructed more than 25 years before the beginning of the year in which that time falls.\n(2) A vehicle is not an exempt vehicle by virtue of sub-paragraph (1) if—\n(a) an annual rate is specified in respect of it by any provision of Part III, V, VI, VII or VIII of Schedule 1; or\n(b) it is a special vehicle, within the meaning of Part IV of Schedule 1, which—\n(i) falls within sub-paragraph (3) or (4); and\n(ii) is not a digging machine, mobile crane, works truck or road roller.\n(3) A vehicle falls within this sub-paragraph if—\n(a) it is designed or adapted for use for the conveyance of goods or burden of any description;\n(b) it is put to a commercial use on a public road; and\n(c) that use is not a use for the conveyance of goods or burden of any description.\n(4) A vehicle falls within this sub-paragraph if—\n(a) it is designed or adapted for use with a semi-trailer attached;\n(b) it is put to a commercial use on a public road; and\n(c) in a case where that use is a use with a semi-trailer attached, the semi-trailer is not used for the conveyance of goods or burden of any description.\n(5) In sub-paragraph (2) “digging machine”, “mobile crane” and “works truck” have the same meanings as in paragraph 4 of Schedule 1.\n(6) In sub-paragraphs (3) and (4) “commercial use” means use for hire or reward or for or in connection with a trade or business.”\n(2) This section has effect in relation to times on or after 1st June 1996.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1994 c. 22."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/section/19",
    "retrieved_at": "2026-10-29T09:32:25.231034+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}