Section 5 | Exempt vehicles.

(1)No vehicle excise duty shall be charged in respect of a vehicle if it is an exempt vehicle.

(2)Schedule 2 specifies descriptions of vehicles which are exempt vehicles.

(3)The Secretary of State may by order amend Schedule 2 in order to make provision about the descriptions of—^F1

(a)tractors, and^F1

(b)vehicles used for purposes relating to agriculture, horticulture or forestry,^F1

that are to be exempt vehicles.

(4)An order under subsection (3) may in particular repeal any of paragraphs 20A to 20D of Schedule 2.^F1