(This note is not part of the Order)
This Order, which, except for articles 11 and 12, comes into force on 1st April 2007, amends Schedule 1 to the Hydrocarbon Oil Duties Act 1979. Articles 11 and 12 come into force on 1st April 2008.
Article 3 amends the definition of unlicensed vehicles not used on public roads.
Article 4 amends the definition of a tractor.
Article 5 inserts a new excepted vehicles category for agricultural material handlers.
Article 6 amends the definition of an agricultural engine.
Article 7 inserts a new excepted vehicle category for agricultural processing vehicles.
Article 8 amends the definition of vehicles used between different parts of land.
Article 9 amends the definition of a mobile crane.
Article 10 introduces a new excepted vehicle category for mobile pumping vehicles.
Article 11 removes the road construction vehicle category with effect from 1st April 2008.
Article 12 introduces new excepted vehicle categories for road surfacing vehicles and tar sprayers with effect from 1st April 2008.
A full regulatory impact assessment of the effect that this instrument will have on the costs of business and the voluntary sector is available from the HM Revenue & Customs website at www.hmrc.gov.uk
Customs & Excise Duties99