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Legislation
Finance Act 2007

Crossheading Other miscellaneous measures

  • Section 105 Amendments connected with Gambling Act 2005
  • Section 106 VED: exempt vehicles
  • Section 107 Limitation period in old actions for mistake of law relating to direct tax
  • Section 108 Disclosure of tax avoidance schemes
  • Section 109 Meaning of “recognised stock exchange” etc
  • Section 110 Mergers Directive: regulations
  • Section 111 Excise duties: small consignment relief
  • Section 112 Updating references to Standing Committees
  1. Other miscellaneous measures
  2. VED: exempt vehicles

Section 106 | VED: exempt vehicles

From legislation.gov.uk

(1)In section 5 of VERA 1994 (exempt vehicles), after subsection (2) insert—

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

(a)tractors, and

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

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.

(2)In section 60(3) of that Act (orders subject to affirmative procedure), after “under” insert “ section 5(3) or ”.

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