Nationwide Access Ltd and Another v Commissioners of Customs and Excise: QBD 22 Mar 2000

An hydraulic platform could be a mobile crane. There was no purpose to try to restrict the meaning of a crane under the Act to a purely conventional arrangement for lifting. This particular vehicle was being worked in direct competition to arrangements using rope and pulley, and should be treated as a crane for fuel duty exemption.

Citations:

Times 22-Mar-2000

Transport

Updated: 09 April 2022; Ref: scu.84224