That the Vehicles (Excise) Act 1971 ("the 1971 Act") and the Vehicles (Excise) Act (Northern Ireland) 1972 ("the 1972 Act") shall have effect, in relation to licences taken out after 14th March 1989, with the amendments set out in paragraphs (1) to (3) below; and the Hydrocarbon Oil Duties Act 1979 ("the 1979 Act") shall have effect, as from 15th March 1989, with the amendment set out in paragraph (4) below.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
(1) In Part I of Schedule 3 to the 1971 Act and the 1972 Act (annual rates of duty on tractors etc.)—
(a) after paragraph 1 there shall be inserted—
1A. In this Schedule "special machine" means—
- (a) a tractor;
- (b) an agricultural engine;
- (c) a digging machine;
- (d) a mobile crane;
- (e) a works truck; or
- (f) a mowing machine.";
(b) for paragraph 2 there shall be substituted—
2. 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.";
- (c) in paragraph 3(b), for the words "neither carries nor hauls any load than" there shall be substituted the words "does not carry any load except";
- (d) in paragraph 4(b), for the words "neither carries nor hauls any load than" there shall be substituted the words "does not carry any load except";
- (e) paragraph 5A shall be omitted; and
- (f) in paragraph 6, for the words from "(other than" to "8 below)" there shall be substituted the words "(other than a special machine, a recovery vehicle or a vehicle to which Schedule 4A to this Act applies)".
(2) In Part II of Schedule 3 to the 1971 Act and the 1972 Act, in column 1, for paragraph 1 there shall be substituted—
1. Special machines.
(3) In Part I of Schedule 4 to the 1971 Act and the 1972 Act (annual rates of duty on goods vehicles)—
- (a) in paragraph 11, for paragraphs (b) and (c) there shall be substituted—
- (b) a special machine within the meaning of Schedule 3 to this Act;
- (c) a recovery vehicle within the meaning of that Schedule; or";
- (b) paragraphs 12 and 13 shall be omitted; and
- (c) in paragraph 15(1), the definitions of "agricultural machine", "fisherman's tractor", "mobile crane", "recovery vehicle" and "works truck" shall be omitted.
(4) In paragraph 2 of Schedule 1 to the 1979 Act (vehicles which are not road vehicles within the meaning of that Act), for sub-paragraph (b) there shall be substituted—
(b) a special machine within the meaning of Schedule 3 to that Act;".—[Mr. Lawson.]