Vehicle Excise and Registration Act 1994 section Sch 3 para 28

The New Roads and Street Works Act 1991 (c. 22)

Paragraph 28 of Schedule 3 updates cross-references in the New Roads and Street Works Act 1991 to align with the vehicle excise duty exemption categories established under the Vehicle Excise and Registration Act 1994.

• This paragraph amends sections 13(2) and 36(2) of the New Roads and Street Works Act 1991 by replacing the existing sub-paragraphs (b) to (d) with a single consolidated reference.
• The replacement provision lists specific categories of vehicles exempt from vehicle excise duty: fire engines, ambulances, invalid carriages, vehicles for use by or for certain disabled people, and vehicles used for carriage of disabled people by recognised bodies.
• These exemption categories correspond to paragraphs 4, 6, 18, 19, and 20 of Schedule 2 to the Vehicle Excise and Registration Act 1994.
• The practical effect is to ensure that the toll and charge exemptions for these vehicle types under the New Roads and Street Works Act 1991 continue to apply, now referencing the updated 1994 legislation rather than the previous enactments.