{
  "url": "https://openlegislation.uk/finance-act-2007/section-106",
  "json_url": "https://openlegislation.uk/finance-act-2007/section-106.json",
  "legislation": "ukpga/2007/11",
  "legislation_title": "Finance Act 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007",
  "path": "section/106",
  "kind": "section",
  "number": "106",
  "heading": "VED: exempt vehicles",
  "text": "(1) In section 5 of VERA 1994 (exempt vehicles), after subsection (2) insert—\n“(3) The Secretary of State may by order amend Schedule 2 in order to make provision about the descriptions of—\n(a) tractors, and\n(b) vehicles used for purposes relating to agriculture, horticulture or forestry,\nthat are to be exempt vehicles.\n(4) An order under subsection (3) may in particular repeal any of paragraphs 20A to 20D of Schedule 2.”\n(2) In section 60(3) of that Act (orders subject to affirmative procedure), after “under” insert “ section 5(3) or ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/11/section/106",
    "retrieved_at": "2026-10-29T09:12:51.142391+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."
  }
}