# Vehicles (Excise) Act 1971 (Repealed 1.9.1994), Paragraph 2

Extent: E+W+S

In this Schedule “tractor” means a vehicle which is either—
(a) an agricultural tractor, or
(b) a tractor (other than an agricultural tractor) that is—
(i) designed and constructed primarily for use otherwise than on roads, and
(ii) incapable by reason of its construction of exceeding a speed of twenty-five miles per hour on the level under its own power.

---
Source: https://www.legislation.gov.uk/ukpga/1971/10/schedule/3/paragraph/2 (the official version)
Page: https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-3/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.