Section 32 in The Motor Vehicles (Driving) Regulations, 2017
32. Driving of tractors and goods vehicles.
(1)The driver of a tractor shall not carry, or allow any person to be carried, on the tractor.(2)The number of persons in the driver's cabin of a goods carriage shall not be more than the number of persons specified in the certificate of registration of the vehicle.(3)No person shall be carried in a goods carriage for hire or reward.
