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agricultural machine

Agricultural machine

1) Defined in the Vehicles Excise Act. Includes tractors (see also land tractor), ploughing engines and such like used in agriculture for haulage-type work between farms and other agricultural land. Reduced rates of VED apply. Also defined in C&U regulations as an agricultural trailed appliance which is a trailer used off roads for the purposes of agriculture, horticulture or forestry.

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