§ 12."That—
§ (1) in the case of vehicles registered under the Roads Act, 1920, in the name of a person engaged in agriculture and used solely by that person for the purpose of the conveyance of the produce of, and of articles required for the purposes of, the agricultural land which he occupies, and for no other purpose, there shall on and after the first day of January, nineteen hundred and twenty-eight be charged, in lieu of the Excise duties now chargeable in respect of such vehicles under the Second Schedule to the Finance Act, 1920, as amended by the Finance Act, 1926, the following duties of excise:
§ If the vehicle—
| £ | |
| Does not exceed 12 cwt. in weight unladen | 10 |
| Exceeds 12 cwt. but does not exceed 1 ton in weight unladen | 16 |
| Exceeds 1 ton but does not exceed 2 tons in weight unladen | 21 |
| Exceeds 2 tons in weight unladen | 25 |
§ (2) the said Second Schedule as amended shall have effect as if—
- (a) for the words 'used for haulage solely in connection with agriculture' in sub-paragraph (2) of paragraph (4) there were substituted the words being vehicles registered under the Roads Act, 1920, in the name of a person engaged in agriculture, and used solely by that person for the haulage of the produce of, or of articles required for the purposes of, the agricultural land which he occupies, and for no other purpose'; and
- (b) sub-paragraph (3) of paragraph (4) were emitted therefrom; and
- (c) in sub-paragraph (4) of paragraph (4) for the words 'used at any time otherwise than in connection with agriculture' there were substituted the words 'other than any such vehicles in respect of which duty is chargeable under sub-paragraph (1) or sub-paragraph (2) of this paragraph.'
§ (3) references in any other enactment to the full amount of the duties chargeable in respect of any mechanically-propelled vehicles shall be construed as references to the duties chargeable under this Resolution in respect of those vehicles."