Section 14
Exemption from tax on certain descriptions of vehicles
ActIn forceProvision 24 of 214
Section 14
No tax is chargeable under this Act in respect of vehicles of the following descriptions:
(a)
fire engines;
(b)
vehicles used solely for the purpose of a fire-fighting service;
(c)
ambulances;
(d)
road rollers;
(e)
vehicles used exclusively on roads which are not repairable at the public expense;
(f)
vehicles used solely for industry, mining and agriculture and not intended to be used on any road repairable at the public expense;
(g)
invalid carriages; (h)bicycles.