Finance Act 1995 (c. 4)

(The document as of February, 2008)

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Finance Act 1995

1995 CHAPTER 4

ARRANGEMENT OF SECTIONS

Content

Part I

Duties of Excise
1. Alcoholic liquor duties
  1. 1. Low-strength wine, made-wine and cider.
  2. 2. Wine and made-wine: rates.
  3. 3. Spirits, beer and cider: rates.
  4. 4. Alcoholic ingredients relief.
  5. 5. Denatured alcohol.
2. Hydrocarbon oil duties
  1. 6. Rates of duty.
  2. 7. Rates of duty: further provisions.
  3. 8. Hydrocarbon oil: "road vehicle".
  4. 9. Road fuel gas: old stock.
3. Tobacco products duty
  1. 10. Rates of duty.
  2. 11. Rates of duty: further provisions.
4. Pool betting duty
  1. 12. Pool betting duty.
5. Gaming machine licence duty
  1. 13. Rates of duty.
  2. 14. Extension of duty to amusement machines.
6. Air passenger duty
  1. 15. Rates of duty.
  2. 16. Assessment of interest on duty.
  3. 17. Preferential debts.
7. Vehicle excise duty
  1. 18. Increased rates on 30th November 1994.
  2. 19. Vehicle excise and registration: other provisions.
8. Recovery of overpaid duty
  1. 20. Recovery of overpaid excise duty.
Part II

Value Added Tax and Insurance Premium Tax
1. Value added tax
  1. 21. Fuel and power for domestic or charity use.
  2. 22. Imported works of art, antiques, etc.
  3. 23. Agents acting in their own names.
  4. 24. Margin schemes.
  5. 25. Groups of companies.
  6. 26. Co-owners etc. of buildings and land.
  7. 27. Set-off of credits.
  8. 28. Transactions treated as supplies for purposes of zero-rating etc.
  9. 29. Goods removed from warehousing regime.
  10. 30. Fuel supplied for private use.
  11. 31. Appeals: payment of amounts shown in returns.
  12. 32. Penalties for failure to notify etc.
  13. 33. Correction of consolidation errors.
2. Insurance premium tax
  1. 34. Insurance premium tax.
Part III

Income Tax, Corporation Tax and Capital Gains Tax
1. Income tax: charge, rates and reliefs
  1. 35. Charge and rates of income tax for 1995-96.
  2. 36. Personal allowance.
2. Corporation tax: charge and rate
  1. 37. Charge and rate of corporation tax for 1995.
  2. 38. Small companies.
3. Taxation of income from land
  1. 39. Income chargeable under Schedule A.
  2. 40. Non-residents and their representatives.
  3. 41. Income from overseas property.
  4. 42. Abolition of interest relief for commercially let property.
4. Benefits in kind
  1. 43. Cars available for private use.
  2. 44. Cars: accessories for the disabled.
  3. 45. Beneficial loan arrangements: replacement loans.
5. Chargeable gains
  1. 46. Relief on re-investment: property companies etc.
  2. 47. Relief on re-investment: amount of relief, etc.
  3. 48. Roll-over relief and groups of companies.
  4. 49. De-grouping charges.
  5. 50. Corporate bonds.
6. Insurance companies and friendly societies
  1. 51. Companies carrying on life assurance business.
  2. 52. Meaning of "insurance company".
  3. 53. Transfer of life insurance business.
  4. 54. Friendly societies.
7. Insurance policies
  1. 55. Qualifying life insurance policies.
  2. 56. Foreign life policies etc.
  3. 57. Duties of insurers in relation to life policies etc.
8. Pensions
  1. 58. Personal pensions: income withdrawals.
  2. 59. Pensions: meaning of insurance company etc.
  3. 60. Application of section 59.
  4. 61. Cessation of approval of certain retirement benefits schemes.
9. Saving and investment: general
  1. 62. Follow-up TESSAs.
  2. 63. TESSAs: European institutions.
  3. 64. Personal equity plans: tax representatives.
  4. 65. Contractual savings schemes.
  5. 66. Enterprise investment scheme: ICTA persons' estates: taxation of beneficiaries.
  6. 76. Untaxed income of a deceased person's estate.
10. Securities
  1. 77. Interest on gilt-edged securities payable without deduction of tax.
  2. 78. Periodic accounting for tax on interest on gilt-edged securities.
  3. 79. Sale and repurchase of securities: exclusion from accrued income scheme.
  4. 80. Treatment of price differential on sale and repurchase of securities.
  5. 81. Manufactured interest payments: exclusion from bond-washing provisions.
  6. 82. Manufactured interest on gilt-edged securities.
  7. 83. Power to make special provision for special cases.
  8. 84. Stock lending: power to modify rules.
  9. 85. Stock lending: interest on cash collateral.
11. Interest
  1. 86. Deduction of tax from interest on deposits.
  2. 87. Interest payments deemed to be distributions.
12. Debts
  1. 88. Generalisation of ss.63 to 66 of Finance Act 1993.
  2. 89. Application of ss.63 to 66 to debts held by associates of banks.
13. Reliefs
  1. 90. Relief for post-cessation expenditure.
  2. 91. Employee liabilities and indemnity insurance.
  3. 92. Post-employment deductions.
  4. 93. Incidental overnight expenses etc.
14. Capital allowances: ships
  1. 94. Deferment of balancing charges in respect of ships.
  2. 95. Reimposition of deferred charge.
  3. 96. Ships in respect of which charge may be deferred.
  4. 97. Procedural provisions relating to deferred charges.
  5. 98. Deferred charges: commencement and transitional provisions.
15. Capital allowances: other provisions
  1. 99. Highway concessions.
  2. 100. Arrangements affecting the value of a relevant interest.
  3. 101. Import warehouses etc.
  4. 102. Commencement of certain provisions.
16. Management: self-assessment etc.
  1. 103. Liability of trustees.
  2. 114. Liability of trustees and personal representatives: capital gains tax.
  3. 115. Minor amendments and repeals.
  4. 116. Transitional provisions.
17. Changes for facilitating self-assessment
  1. 117. Treatment of partnerships.
  2. 118. Loss relief: general.
  3. 119. Relief for losses on unquoted shares.
  4. 120. Relief for pre-trading expenditure.
  5. 121. Basis of apportionment for Cases I, II and VI of Schedule D.
  6. 122. Amendments of transitional provisions.
  7. 123. Prevention of exploitation of transitional provisions.
18. Change of residence and non-residents
  1. 124. Change of residence.
  2. 125. Non-resident partners.
  3. 126. UK representatives of non-residents.
  4. 127. Persons not treated as UK representatives.
  5. 128. Limit on income chargeable on non-residents: income tax.
  6. 129. Limit on income chargeable on non-residents: corporation tax.
19. Exchange gains and losses and currency contracts
  1. 130. Exchange gains and losses: general.
  2. 131. Exchange gains and losses: transitional provision.
  3. 132. Currency contracts: transitional provisions.
20. Provisions with a foreign element
  1. 133. Controlled foreign companies.
  2. 134. Offshore funds.
21. Miscellaneous
  1. 135. Change in ownership of investment company: deductions.
  2. 136. Profit-related pay.
  3. 137. Part-time workers: miscellaneous provisions.
  4. 138. Charities, etc.: lotteries.
  5. 139. Sub-contractors in the construction industry.
  6. 140. Valuation of trading stock on discontinuance of trade.
  7. 141. Incapacity benefit.
  8. 142. Annuities purchased where certain claims or actions are settled.
  9. 143. Lloyd's underwriters: new-style special reserve funds.
  10. 144. Local government residuary body.
Part IV

Petroleum Revenue Tax
1. 146. Restriction of unrelievable field losses.
2. 147. Removal of time limits for claims for unrelievable field losses.
3. 148. Transfer of interests in fields: restriction of transferred losses.
Part V

Stamp Duty
1. 149. Transfer: associated bodies.
2. 150. Northern Ireland transfer: associated bodies.
3. 151. Lease or tack: associated bodies.
Part VI

Miscellaneous and General
1. Miscellaneous
  1. 152. Open-ended investment companies.
  2. 153. Electronic lodgement of tax returns, etc.
  3. 154. Short rotation coppice.
  4. 155. Inheritance tax: agricultural property.
  5. 156. Proceedings for tax in sheriff court.
  6. 157. Certificates of tax deposit.
  7. 158. Amendment of the Exchequer and Audit Departments Act 1866.
  8. 159. Ports levy.
  9. 160. Tax simplification.
2. General
  1. 161. Interpretation.
  2. 162. Repeals.
  3. 163. Short title.
1. Schedule 1
  
  Table of rates of duty on wine and made-wine.
2. Schedule 2
  
  Denatured alcohol.
3. Schedule 3
  
  Amusement machine licence duty.
4. Schedule 4
  
  Vehicle excise and registration.
  1. Part I
    
    Introduction.
  2. Part II
    
    Exemptions.
  3. Part III
    
    Rates.
  4. Part IV
    
    Rates: supplementary.
  5. Part V
    
    Licences.
  6. Part VI
    
    Registration.
  7. Part VII
    
    Offences.
  8. Part VIII
    
    Proceedings.
  9. Part IX
    
    Transitionals.
  10. Part X
    
    Special reliefs.
5. Schedule 5
  
  Insurance premium tax.
6. Schedule 6
  
  Amendments in connection with charge under Schedule A.
7. Schedule 7
  
  Commercially let property: corporation tax.
8. Schedule 8
  
  Life assurance business.
  1. Part I
    
    General amendments.
  2. Part II
    
    Application of provisions to overseas life insurance companies.
  3. Part III
    
    Supplementary provisions.
9. Schedule 9
  
  Transfer of life insurance business.
10. Schedule 10
  
  Friendly societies.
11. Schedule 11
  
  Personal pensions: income withdrawals.
12. Schedule 12
  
  Contractual savings schemes.
13. Schedule 13
  
  Enterprise investment scheme.
14. Schedule 14
  
  Venture capital trusts: meaning of "qualifying holdings".
15. Schedule 15
  
  Venture capital trusts: relief from income tax.
  1. Part I
    
    Relief on investment.
  2. Part II
    
    Relief on distributions.
16. Schedule 16
  
  Venture capital trusts: deferred charge on re-investment.
17. Schedule 17
  
  Settlements: liability of settlor.
  1. Part I
    
    The new provisions.
  2. Part II
    
    Minor and consequential amendments of the Taxes Act 1988.
  3. Part III
    
    Consequential amendments of other enactments.
18. Schedule 18
  
  Deceased persons' estates.
19. Schedule 19
  
  Stock lending: interest on cash collateral.
20. Schedule 20
  
  Claims etc. not included in returns.
21. Schedule 21
  
  Self-assessment etc: transitional provisions.
22. Schedule 22
  
  Prevention of exploitation of Schedule 20 to Finance Act 1994.
  1. Part I
    
    Cases I and II of Schedule D.
  2. Part II
    
    Cases III, IV and V of Schedule D.
  3. Part III
    
    Procedural and other provisions.
  4. Part IV
    
    Interpretation.
23. Schedule 23
  
  Obligations etc. imposed on UK representatives.
24. Schedule 24
  
  Exchange gains and losses.
  1. Part I
    
    Amendments of Finance Act 1993.
  2. Part II
    
    Amendments of other provisions.
25. Schedule 25
  
  Controlled foreign companies.
26. Schedule 26
  
  Change in ownership of investment company: deductions.
27. Schedule 27
  
  Sub-contractors in the construction industry.
28. Schedule 28
  
  Electronic lodgement of tax returns, etc.
29. Schedule 29
  
  Repeals.
  1. Part I
    
    Alcoholic liquor.
  2. Part II
    
    Road fuel gas.
  3. Part III
    
    Betting and gaming etc.
  4. Part IV
    
    Air passenger duty.
  5. Part V
    
    Vehicle excise and registration.
  6. Part VI
    
    Value added tax.
  7. Part VII
    
    Insurance premium tax.
  8. Part VIII
    
    Income tax, corporation tax and capital gains tax.
  9. Part IX
    
    Petroleum revenue tax.
  10. Part X
    
    Stamp duty.
  11. Part XI
    
    Inheritance tax: agricultural property.
  12. Part XII
    
    Ports levy.

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.

[1st May 1995]

Most Gracious Sovereign,

WE, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:--

Part I Duties of Excise

Alcoholic liquor duties

1 Low-strength wine, made-wine and cider

(1) The [1979 c. 4.] Alcoholic Liquor Duties Act 1979 shall be amended as follows.

(2) In section 1 (the alcoholic liquors dutiable under the Act) in subsections (4) and (5) (definitions of "wine" and "made-wine") after the words "any liquor" there shall in both cases be inserted "which is of a strength exceeding 1.2 per cent and which is".

(3) In section 1(6) (definition of "cider") after the word "strength" there shall be inserted "exceeding 1.2 per cent but".

(4) In section 59(1) (prohibition on rendering wine and made-wine sparkling) for paragraph (b) there shall be substituted the following paragraph--

" (b) is wine or made-wine of a strength exceeding 5.5 per cent. " .

(5) Subsections (2) and (4) above--

(a) shall apply in relation to liquor imported into, or produced in, the United Kingdom on or after 1st January 1995, and

(b) as regards any provision about liquor removed to the United Kingdom from the Isle of Man, shall also apply in relation to liquor so removed on or after that date.

(6) Subsection (3) above shall apply in relation to liquor imported into, or made in, the United Kingdom on or after 1st January 1995.

2 Wine and made-wine: rates

(1) For the Table of rates of duty in Schedule 1 to the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (wine and made-wine) there shall be substituted the Table in Schedule 1 to this Act.

(2) This section shall be deemed to have come into force on 1st January 1995.

3 Spirits, beer and cider: rates

(1) In section 5 of the [1979 c. 5.] Alcoholic Liquor Duties Act 1979 (spirits) for "£19.81" there shall be substituted "£20.60".

(2) In section 36(1) of that Act (beer) for "£10.45" there shall be substituted "£10.82".

(3) In section 62(1) of that Act (cider) for "£22.82" there shall be substituted "£23.78".

(4) This section shall be deemed to have come into force on 1st January 1995.

4 Alcoholic ingredients relief

(1) Subject to the following provisions of this section, where any person proves to the satisfaction of the Commissioners that any dutiable alcoholic liquor on which duty has been paid has been--

(a) used as an ingredient in the production or manufacture of a product falling within subsection (2) below, or

(b) converted into vinegar,

he shall be entitled to obtain from the Commissioners the repayment of the duty paid thereon.

(2) The products falling within this subsection are--

(a) any beverage of an alcoholic strength not exceeding 1.2 per cent.,

(b) chocolates for human consumption which contain alcohol such that 100 kilograms of the chocolates would not contain more than 8.5 litres of alcohol, or

(c) any other food for human consumption which contains alcohol such that 100 kilograms of the food would not contain more than 5 litres of alcohol.

(3) A repayment of duty shall not be made under this section in respect of any liquor except to a person who--

(a) is the person who used the liquor as an ingredient in a product falling within subsection (2) above or, as the case may be, who converted it into vinegar;

(b) carries on a business as a wholesale supplier of products of the applicable description falling within that subsection or, as the case may be, of vinegar;

(d) makes a claim for the repayment in accordance with the following provisions of this section; and

(e) satisfies the Commissioners as to the matters mentioned in paragraphs (a) to (c) above and that the repayment claimed does not relate to any duty which has been repaid or drawn back prior to the making of the claim.

(4) A claim for repayment under this section shall take such form and be made in such manner, and shall contain such particulars, as the Commissioners may direct, either generally or in a particular case.

(5) Except so far as the Commissioners otherwise allow, a person shall not make a claim for a repayment under this section unless--

(a) the claim relates to duty paid on liquor used as an ingredient or, as the case may be, converted into vinegar in the course of a period of three months ending not more than one month before the making of the claim; and

(b) the amount of the repayment which is claimed is not less than £250.

(6) The Commissioners may by order made by statutory instrument increase the amount for the time being specified in subsection (5)(b) above; and a statutory instrument containing an order under this subsection shall be subject to annulment in pursuance of a resolution of the House of Commons.

(7) There may be remitted by the Commissioners any duty charged either--

(a) on any dutiable alcoholic liquor imported into the United Kingdom at a time when it is contained as an ingredient in any chocolates or food falling within subsection (2)(b) or (c) above; or

(b) on any dutiable alcoholic liquor used as an ingredient in the manufacture or production in an excise warehouse of any such chocolates or food.

(8) This section shall be construed as one with the [1979 c. 4.] Alcoholic Liquor Duties Act 1979, and references in this section to chocolates or food do not include references to any beverages.

5 Denatured alcohol

(1) The liquors on which duty is charged under the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 shall not include any denatured alcohol; and any duty so charged on liquor which has become denatured alcohol before the requirement to pay the duty takes effect shall be remitted.

(2) In this section--

"denatured alcohol" means any dutiable alcoholic liquor which has been subjected to the process of being mixed in the prescribed manner with a prescribed substance; and
"prescribed" means prescribed by the Commissioners by regulations made by statutory instrument.

(3) The power of the Commissioners to make regulations defining denatured alcohol for the purposes of this section shall include--

(a) power, in prescribing any substance or any manner of mixing a substance with a liquor, to do so by reference to such circumstances or other factors, or to the approval or opinion of such persons (including the authorities of another member State), as they may consider appropriate;

(b) power to make different provision for different cases; and

(c) power to make such supplemental, incidental, consequential and transitional provision as the Commissioners think fit;

and a statutory instrument containing any regulations under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(4) Sections 14 to 16 of the [1994 c. 9.] Finance Act 1994 (review and appeals) shall have effect in relation to any decision which--

(a) is made under or for the purposes of any regulations under this section, and

(b) is a decision given to any person as to whether a manner of mixing any substance with any liquor is to be, or to continue to be, approved in his case, or as to the conditions subject to which it is so approved,

as if that decision were a decision specified in Schedule 5 to that Act.

(5) Schedule 2 to this Act (which contains amendments for or in connection with the application to all denatured alcohol of provisions of the Alcoholic Liquor Duties Act 1979 relating to methylated spirits and also makes a consequential amendment of the [1979 c. 4.] Finance Act 1994) shall have effect.

(6) This section and Schedule 2 to this Act shall come into force on such day as the Commissioners may by order made by statutory instrument appoint, and different days may be appointed under this subsection for different purposes.

(7) An order under subsection (6) above may make such transitional provisions and savings as appear to the Commissioners to be appropriate in connection with the bringing into force by such an order of any provision for any purposes.

(8) This section shall be construed as one with the [1979 c. 4.] Alcoholic Liquor Duties Act 1979.

Hydrocarbon oil duties

6 Rates of duty

(1) In section 6(1) of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 for "£0.3314" (duty on light oil) and "£0.2770" (duty on heavy oil) there shall be substituted "£0.3526" and "£0.3044" respectively.

(2) In section 8 of that Act (duty on road fuel gas) the following subsection shall be substituted for subsections (3) to (5)--

" (3) The rate of the duty under this section shall be £0.3314 a kilogram. "

(3) In section 11(1) of that Act (rebate on heavy oil) for "£0.0116" (fuel oil) and "£0.0164" (gas oil) there shall be substituted "£0.0166" and "£0.0214" respectively.

(4) In section 14(1) of that Act (rebate on light oil for use as furnace fuel) for "£0.0116" there shall be substituted "£0.0166".

(5) This section shall be deemed to have come into force at 6 o'clock in the evening of 29th November 1994.

7 Rates of duty: further provisions

(1) In section 6(1) of the Hydrocarbon Oil Duties Act 1979, as amended by section 6 above, for "£0.3526" (duty on light oil) and "£0.3044" (duty on heavy oil) there shall be substituted "£0.3614" and "£0.3132" respectively.

(2) This section shall be deemed to have come into force on 1st January 1995.

8 Hydrocarbon oil: "road vehicle"

(1) In the definition of "road vehicle" in section 27(1) of the Hydrocarbon Oil Duties Act 1979 (road vehicle not to include vehicle of a kind specified in Schedule 1) for the words "of a kind specified in Schedule 1 to this Act" there shall be substituted "which is an excepted vehicle within the meaning given by Schedule 1 to this Act."

(2) The following Schedule shall be substituted for Schedule 1 to that Act--

" SCHEDULE 1 EXCEPTED VEHICLES

Unlicensed vehicles not used on public roads

1 (1) A vehicle is an excepted vehicle while--

(a) it is not used on a public road, and

(b) no licence under the [1994 c. 22.] Vehicle Excise and Registration Act 1994 is in force in respect of it.

(2) A vehicle in respect of which there is current a certificate or document in the form of a licence issued under regulations under section 22(2) of the Vehicle Excise and Registration Act 1994 shall be treated for the purposes of sub-paragraph (1) above as a vehicle in respect of which a licence under that Act is in force.

Tractors

2 (1) A vehicle is an excepted vehicle if it is--

(a) an agricultural tractor, or

(b) an off-road tractor.

(2) In sub-paragraph (1) above "agricultural tractor" means a tractor used on public roads solely for purposes relating to agriculture, horticulture, forestry or activities falling within sub-paragraph (3) below.

(3) The activities falling within this sub-paragraph are--

(a) cutting verges bordering public roads;

(b) cutting hedges or trees bordering public roads or bordering verges which border public roads.

(4) In sub-paragraph (1) above "off-road tractor" means a tractor which is not an agricultural tractor (within the meaning given by sub-paragraph (2) above) and which is--

(a) designed and constructed primarily for use otherwise than on roads, and

(b) incapable by reason of its construction of exceeding a speed of twenty-five miles per hour on the level under its own power.

Light agricultural vehicles

3 (1) A vehicle is an excepted vehicle if it is a light agricultural vehicle.

(2) In sub-paragraph (1) above "light agricultural vehicle" means a vehicle which--

(a) has a revenue weight not exceeding 1,000 kilograms,

(b) is designed and constructed so as to seat only the driver,

(d) is used solely for purposes relating to agriculture, horticulture or forestry.

(3) In sub-paragraph (2)(a) above "revenue weight" has the meaning given by section 60A of the [1994 c. 22.] Vehicle Excise and Registration Act 1994.

Agricultural engines

4 An agricultural engine is an excepted vehicle.

Vehicles used between different parts of land

5 A vehicle is an excepted vehicle if--

(a) it is used only for purposes relating to agriculture, horticulture or forestry,

(b) it is used on public roads only in passing between different areas of land occupied by the same person, and

Mowing machines

6 A mowing machine is an excepted vehicle.

Snow clearing vehicles

7 A vehicle is an excepted vehicle when it is--

(a) being used, or

(b) going to or from the place where it is to be or has been used,

for the purpose of clearing snow from public roads by means of a snow plough or similar device (whether or not forming part of the vehicle).

Gritters

8 A vehicle is an excepted vehicle if it is constructed or adapted, and used, solely for the conveyance of machinery for spreading material on roads to deal with frost, ice or snow (with or without articles or material used for the purposes of the machinery).

Mobile cranes

9 (1) A mobile crane is an excepted vehicle.

(2) In sub-paragraph (1) above "mobile crane" means a vehicle which is designed and constructed as a mobile crane and which--

(a) is used on public roads only as a crane in connection with work carried on at a site in the immediate vicinity or for the purpose of proceeding to and from a place where it is to be or has been used as a crane, and

(b) when so proceeding does not carry any load except such as is necessary for its propulsion or equipment.

Digging machines

10 (1) A digging machine is an excepted vehicle.

(2) In sub-paragraph (1) above "digging machine" means a vehicle which is designed, constructed and used for the purpose of trench digging, or any kind of excavating or shovelling work, and which--

(a) is used on public roads only for that purpose or for the purpose of proceeding to and from the place where it is to be or has been used for that purpose, and

(b) when so proceeding does not carry any load except such as is necessary for its propulsion or equipment.

Works trucks

11 (1) A works truck is an excepted vehicle.

(2) In sub-paragraph (1) above "works truck" means a goods vehicle which is designed for use in private premises and is used on public roads only--

(a) for carrying goods between private premises and a vehicle on a road within one kilometre of those premises,

(b) in passing from one part of private premises to another,

(c) in passing between private premises and other private premises in a case where the premises are within one kilometre of each other, or

(d) in connection with road works at the site of the works or within one kilometre of the site of the works.

(3) In sub-paragraph (2) above "goods vehicle" means a vehicle constructed or adapted for use and used for the conveyance of goods or burden of any description, whether in the course of trade or not.

Road construction vehicles

12 (1) A vehicle is an excepted vehicle if it is--

(a) a road construction vehicle, and

(b) used or kept solely for the conveyance of built-in road construction machinery (with or without articles or material used for the purposes of the machinery).

(2) In sub-paragraph (1) above "road construction vehicle" means a vehicle--

(a) which is constructed or adapted for use for the conveyance of built-in road construction machinery, and

(b) which is not constructed or adapted for the conveyance of any other load except articles and material used for the purposes of such machinery.

(3) In sub-paragraphs (1) and (2) above "built-in road construction machinery", in relation to a vehicle, means road construction machinery built in as part of, or permanently attached to, the vehicle.

(4) In sub-paragraph (3) above "road construction machinery" means a machine or device suitable for use for the construction or repair of roads and used for no purpose other than the construction or repair of roads.

Road rollers

13 A road roller is an excepted vehicle.

Interpretation

14 In this Schedule "public road" means a road which is repairable at the public expense. "

(3) This section shall come into force on 1st July 1995.

9 Road fuel gas: old stock

In section 8 of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 (road fuel gas) subsection (7) (no charge on use of gas if delivered or stocked before 3rd July 1972) shall be omitted.

Tobacco products duty

10 Rates of duty

(1) For the Table of rates of duty in Schedule 1 to the [1979 c. 7.] Tobacco Products Duty Act 1979 there shall be substituted--

" TABLE

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