# Finance Act 1996, Section 19: Old vehicles: further provisions.


(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—
“ Old vehicles
1A (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.
(2) A vehicle is not an exempt vehicle by virtue of sub-paragraph (1) if—
(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
(b) it is a special vehicle, within the meaning of Part IV of Schedule 1, which—
(i) falls within sub-paragraph (3) or (4); and
(ii) is not a digging machine, mobile crane, works truck or road roller.
(3) A vehicle falls within this sub-paragraph if—
(a) it is designed or adapted for use for the conveyance of goods or burden of any description;
(b) it is put to a commercial use on a public road; and
(c) that use is not a use for the conveyance of goods or burden of any description.
(4) A vehicle falls within this sub-paragraph if—
(a) it is designed or adapted for use with a semi-trailer attached;
(b) it is put to a commercial use on a public road; and
(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.
(5) In sub-paragraph (2) “digging machine”, “mobile crane” and “works truck” have the same meanings as in paragraph 4 of Schedule 1.
(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.”
(2) This section has effect in relation to times on or after 1st June 1996.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/section/19 (the official version)
Page: https://openlegislation.uk/finance-act-1996/section-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.