7(1)The annual rate of vehicle excise duty applicable to a haulage vehicle is—U.K.
[(a)if it is a showman’s vehicle, the same as the basic goods vehicle rate;
(b)in any other case, [the rate specified in sub-paragraph (3A)].]
(2)In sub-paragraph (1) “haulage vehicle” means a vehicle (other than a vehicle to which Part IV, . . . V or VI applies) which is constructed and used on public roads solely for haulage and not for the purpose of carrying or having superimposed on it any load except such as is necessary for its propulsion or equipment.
[(3)In sub-paragraph (1) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle [which—
(a)is not a vehicle with respect to which the reduced pollution requirements are satisfied; and
(b)falls]within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms
[(3A)The rate referred to in sub-paragraph (1)(b) is—
(a)in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, £350; and
(b)in the case of a vehicle with respect to which those requirements are satisfied, [£165]]
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]