27.—(1) Notwithstanding section 9 of the Road Transport Act, 1933 , a person whose only or chief occupation is farming may, without being the holder of a merchandise licence, carry for reward in a vehicle drawn by an agricultural tractor owned by him, and in respect of which a duty of excise at the rate specified in subparagraph (c) of paragraph 4 of Part 1 of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 , is chargeable, livestock owned by a person resident not more than two miles from the carrier's residence if the livestock are being carried to or from a farm from or to a livestock auction mart or a place where a market or fair, specified by order made by the Minister under this section, is held, on the day on which such auction, market or fair takes place and they are not being carried in either direction on any part of a public road which is more than twenty miles by public road from the carrier's residence.

(2) The Minister may, by order, specify markets and fairs for the purposes of this section.

(3) The Minister may, by order, revoke or amend an order under this section.