Statutory Instruments
2013 No. 2799
Excise
The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2013
Approved by the House of Commons
Made
31st October 2013
Coming into force in accordance with regulation 1
The Treasury make the following Order in exercise of the power conferred by section 27(1B) of the Hydrocarbon Oil Duties Act 1979( 1 ).
In accordance with sections 2A(3) and 27(1C) of that Act, a draft of this instrument has been laid before, and approved by a resolution of, the House of Commons.
Citation and Commencement
1. This Order may be cited as the Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2013 and comes into force on the day after the day on which it is made.
Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979
2. Schedule 1( 2 ) to the Hydrocarbon Oil Duties Act 1979 (excepted vehicles) is amended as follows.
3. In paragraph 2( 3 ) (tractors), in sub-paragraph (2)(b)—
(a) for “used on public roads solely” substitute “not used on public roads otherwise than”;
(b) omit “or” at the end of sub-paragraph (ii);
(c) after sub-paragraph (iii) insert—
“ (iv) spreading material on roads to deal with frost, ice or snow;
(v) proceeding to and from the place where the tractor is to be used or has been used for the purpose in sub-paragraph (iv); or
(vi) collecting or returning equipment or material needed for the purpose in sub-paragraph (iv). ” .
4. In paragraph 3 (light agricultural vehicles), for sub-paragraph (2)(d) substitute—
“ (d) is not used otherwise than for—
(i) purposes relating to agriculture, horticulture or forestry;
(ii) spreading material on roads to deal with frost, ice or snow;
(iii) proceeding to and from the place where the vehicle is to be used or has been used for the purpose in sub-paragraph (ii); or
(iv) collecting or returning equipment or material needed for the purpose in sub-paragraph (ii). ” .
5. In paragraph 3A( 4 ) (agricultural material handlers), in sub-paragraph (2)(c)—
(a) for “used on public roads solely” substitute “not used on public roads otherwise than”;
(b) omit “or” at the end of sub-paragraph (ii);
(c) after sub-paragraph (iii) insert—
“ (iv) spreading material on roads to deal with frost, ice or snow;
(v) proceeding to and from the place where the vehicle is to be used or has been used for the purpose in sub-paragraph (iv); or
(vi) collecting or returning equipment or material needed for the purpose in sub-paragraph (iv). ” .
Anne Milton
David Evennett
Two of the Lords Commissioners of Her Majesty’s Treasury
31st October 2013
1979 c. 5 ; sections 27(1B) and 27(1C) were inserted by the Finance Act 2006 (c. 25) , section 8; section 2A was inserted by the Finance Act 2000 (c. 17) , section 7 and amended by the Finance Act 2004 (c. 12) , sections 7(4), 8 and the Finance Act 2008 (c. 9) , Schedule 5, paragraphs 1, 3, Schedule 6, Part I, paragraphs 1, 3.
Schedule 1 was substituted by the Finance Act 1995 (c. 4) , section 8(2).
Paragraph 2 of Schedule 1 was amended by the Finance Act 2000, sections 9(1), (2), Schedule 40, Part I and by S.I. 2007/93 , articles 2, 4.
Paragraph 3A of Schedule 1 was inserted by S.I. 2007/93 , articles 2, 5.