Paragraph 8 F1
A machine or appliance that is not a vehicle or vessel at a time when it is used—
for purposes relating to agriculture, horticulture, pisciculture F2, arboriculture or forestry;
for any purpose on land where it is kept and used for purposes relating to agriculture, horticulture, pisciculture or forestry;
on a golf course or on land maintained by a community amateur sports club;
to operate or maintain equipment in a travelling fair or travelling circus;
F4primarily for heating, or to generate electricity, for premises that are not used for commercial purposes;
For the purposes of sub-paragraph (1)(d), caravans used for the accommodation of those who travel with a travelling fair or travelling circus are to be treated as premises that are not used for commercial purposes.
The Commissioners may publish a notice making provision for the purposes of sub-paragraph (1)(d) about the meaning of—
“primarily”, and
“used for commercial purposes”.
Annotations
Textual amendments
- F1
Sch. 1A inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 22
- F2
Word in Sch. 1A para. 8(1)(a) inserted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(4)(a)(i)(6)
- F3
Sch. 1A para. 8(1)(aa) inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(d)(i)
- F4
Word in Sch. 1A para. 8(1)(d) inserted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(4)(a)(ii)(6)
- F5
Sch. 1A para. 8(1)(e) inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(d)(ii)
- F6
Words in Sch. 1A para. 8(1)(e) substituted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(4)(a)(iii)(6)
- F7
Words in Sch. 1A para. 8(1)(e) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 26
- F8
Sch. 1A para. 8(3) inserted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(4)(b)(6)