Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979

3.  In paragraph 2(1) (tractors), in sub-paragraph (2)(b)—

(a)for “used on public roads solely” substitute “not used on public roads otherwise than”;

(b)omit “or” at the end of sub-paragraph (ii);

(c)after sub-paragraph (iii) insert—

“(iv)spreading material on roads to deal with frost, ice or snow;

(v)proceeding to and from the place where the tractor is to be used or has been used for the purpose in sub-paragraph (iv); or

(vi)collecting or returning equipment or material needed for the purpose in sub-paragraph (iv).”.