[SCHEDULE 1A Excepted Machines]
Hydrocarbon Oil Duties Act 1979 (1979 c 5) | Legislation

[SCHEDULE 1A Excepted Machines]

[Section 27(1)]

[1

Any vehicle, vessel, machine or appliance of one of the following descriptions is an “excepted machine†for the purposes of this Act.

Agricultural vehicle

2

(1)     An agricultural vehicle at a time when it is used for—

(a)     purposes relating to agriculture, horticulture, pisciculture or forestry,

(b)     cutting verges bordering public roads,

(c)     cutting hedges or trees bordering public roads or bordering verges which border public roads, or

(d)     clearing or otherwise dealing with frost, ice, snow or flooding,

including when it is going to or from the place where it is to be or has been used for any of those purposes.

[(2)     An agricultural vehicle that is primarily kept for use within sub-paragraph (1) at a time when it is used for any other purpose on private land where it is ordinarily kept.]

(3)     An agricultural vehicle kept and used on a golf course or on land maintained by a community amateur sports club.

(4)     An agricultural vehicle used in any other circumstances provided—

(a)     it is not being used on a public road, and

(b)     it uses fuel gas for fuel.

(5)     In this paragraph, “an agricultural vehicle†means—

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