Paragraph 7 F1
A machine designed only for mowing grass at a time when it is used on—
(a)
land maintained for purposes relating to agriculture, horticulture, pisciculture or forestry;
(b)
a golf course or on land maintained by a community amateur sports club;
(c)
land occupied by a travelling fair or travelling circus.
Annotations
Textual amendments
- F1
Sch. 1A inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 22