Explanatory note
(This note is not part of the Order)
The Order amends the Vehicle Excise Duty (Designation of Small Islands) Order 1995 and designates Shapinsay, Orkney Mainland, Harris and Lewis and Shetland Mainland as small islands for the purposes of paragraph 18 of Schedule 1 to the Vehicle Excise and Registration Act 1994, which defines the expression “island goods vehicle” for the purposes of Part VIII of that Schedule.