OpenLegislation

Paragraph 11

United Kingdom

Duty shall not be chargeable by virtue of this Schedule in respect of—

(a)

a vehicle chargeable with duty by virtue of Schedule 1 to this Act;

F1(b)

a special machine within the meaning of Schedule 3 to this Act;

(c)

a recovery vehicle within the meaning of that Schedule; or

F2(cc)

a haulage vehicle within the meaning of that Schedule;

(d)

a vehicle which, though constructed or adapted for use for the conveyance of goods or burden, is not so used for hire or reward or for or in connection with a trade or business.

Annotations

Textual amendments

F1

Sub-paragraphs (b) and (c) substituted by Finance Act 1989 (c.26, SIF 107:2), s. 8(1), Sch. 2 para. 4(a) (for the purposes referred to in s. 8(1) )

F2

Sch. 4 para. 11(cc) inserted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 19(4)

Notes on the whole Act

Textual amendments

F1

Act repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

Notes on Schedule [SCHEDULE 4]

Textual amendments

F1

Sch. 4 substituted in relation to licences first having effect after 30.9.1982 (superseding other provisions not printed in this edition applicable to licences taken out after after 9.3.1982) by virtue of Finance Act 1982 (c. 39), s. 5(4)(7). Sch. 5 Pt. A

Modifications

C1

Sch. 4: power to modify conferred (27.7.1993) by 1993 c. 34, s.21(1)