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Vehicles (Excise) Act 1971 (Repealed 1.9.1994)

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Changes over time for: [SCHEDULE 4A ]

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Version Superseded: 01/09/1994

Status:

Point in time view as at 03/05/1994.

Changes to legislation:

There are currently no known outstanding effects for the Vehicles (Excise) Act 1971 (Repealed 1.9.1994), [SCHEDULE 4A ]. Help about Changes to Legislation

[F1SCHEDULE 4A ]U.K. Annual Rates of Duty on Vehicles Used for Carrying or Drawing Exceptional Loads

Textual Amendments

F1Sch. 4A inserted by Finance Act 1988 (c. 39, SIF 107:2), s. 4(7)(9), Sch. 2 Pt. II para. 5 (for the purposes referred to in s. 4(7)

Modifications etc. (not altering text)

C1Sch. 4A: references to provisions of the Road Traffic Act 1972 are to be read as mentioned in Road Traffic (Consequential Provisions) Act 1988 (c. 54, SIF 107:1), s. 2(3)

1This Schedule applies to a vehicle—

(a)which is a heavy motor car used for the carriage of exceptional loads; or

(b)which is a heavy locomotive, light locomotive or motor tractor used to draw trailers carrying such loads,

and which, when so used, is authorised for use on roads by virtue of an order under [F2section 44 of the Road Traffic Act 1988].

Textual Amendments

2The annual rate of duty applicable to a vehicle to which this Schedule applies shall be [F3£4,250][F4£5,000].

Textual Amendments

F3Words in Sch. 4A para. 2 substituted (27.7.1993 with application in relation to licences taken out after 16.3.1993 and before 30.11.1993) by 1993 c. 34, s. 18(2)(a)(3); S.I. 1993/2446, art.2

F4Words in Sch. 4A para. 2 substituted (27.7.1993 with application in relation to licences taken out on or after 30.11.1993) by 1993 c. 34, s. 18(2)(b)(3); S.I. 1993/2446, art.2

3Where a vehicle—

(a)to which this Schedule applies; and

(b)which would, but for paragraphs 5 and 15(1A) of Schedule 4 to this Act, be a goods vehicle of a description to which a higher rate of duty is applicable under this Act,

is at any time used on roads otherwise than as mentioned in paragraph 1 above, section 18 of this Act shall apply as if that vehicle were then being used in a manner or for a purpose which brings it within that description of vehicle.

4In this Schedule—

  • exceptional load”means a load which—

(a)by reason of its dimensions, cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which (in either case) complies in all respects with requirements of regulations under [F5section 41] of [F5the Road Traffic Act 1988]; or

(b)by reason of its weight, cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which (in either case) has a total laden weight of not more than the specified amount and complies in all respects with such requirements;

  • specified amount” means—

(a)in relation to any time before 1st October 1989, 32,520 kilograms;

(b)in relation to any time on or after that date, 38,000 kilograms;

and other expressions which are also used in [F5the Road Traffic Act 1988] have the same meanings as in that Act.

Textual Amendments

[F65In its application to Northern Ireland, this Schedule shall have effect as if—

(a)in paragraph 1 above for the words referring to section 44 of the Road Traffic Act 1988 there were substituted “Article 29(3) of the Road Traffic (Northern Ireland) Order 1981”;

(b)in paragraph 4 above—

(i)in the definition of “exceptional load” for the words referring to section 41 of the Road Traffic Act 1988 there were substituted “Article 28 of the Road Traffic (Northern Ireland) Order 1981”; and

(ii)in the definition of “specified amount” for the words from “Road Traffic” to “that Act” there were substituted “Road Traffic (Northern Ireland) Order 1981 have the same meanings as in that Order”.]

Textual Amendments

F1Sch. 4A inserted by Finance Act 1988 (c. 39, SIF 107:2), s. 4(7)(9), Sch. 2 Pt. II para. 5 (for the purposes referred to in s. 4(7)

Modifications etc. (not altering text)

C1Sch. 4A: references to provisions of the Road Traffic Act 1972 are to be read as mentioned in Road Traffic (Consequential Provisions) Act 1988 (c. 54, SIF 107:1), s. 2(3)

[F7SCHEDULE 4A ]U.K. Annual Rates of Duty on Vehicles Used for Carrying or Drawing Exceptional Loads

Textual Amendments

F7Sch. 4A inserted by Finance Act 1988 (c. 39, SIF 107:2), s. 4(7)(9), Sch. 2 Pt. II para. 5 (for the purposes referred to in s. 4(7)

Modifications etc. (not altering text)

C2Sch. 4A: references to provisions of the Road Traffic Act 1972 are to be read as mentioned in Road Traffic (Consequential Provisions) Act 1988 (c. 54, SIF 107:1), s. 2(3)

1This Schedule applies to a vehicle—

(a)which is a heavy motor car used for the carriage of exceptional loads; or

(b)which is a heavy locomotive, light locomotive or motor tractor used to draw trailers carrying such loads,

and which, when so used, is authorised for use on roads by virtue of an order under [F2section 44 of the Road Traffic Act 1988].

Textual Amendments

2The annual rate of duty applicable to a vehicle to which this Schedule applies shall be [F3£4,250][F4£5,000].

Textual Amendments

F3Words in Sch. 4A para. 2 substituted (27.7.1993 with application in relation to licences taken out after 16.3.1993 and before 30.11.1993) by 1993 c. 34, s. 18(2)(a)(3); S.I. 1993/2446, art.2

F4Words in Sch. 4A para. 2 substituted (27.7.1993 with application in relation to licences taken out on or after 30.11.1993) by 1993 c. 34, s. 18(2)(b)(3); S.I. 1993/2446, art.2

3Where a vehicle—

(a)to which this Schedule applies; and

(b)which would, but for paragraphs 5 and 15(1A) of Schedule 4 to this Act, be a goods vehicle of a description to which a higher rate of duty is applicable under this Act,

is at any time used on roads otherwise than as mentioned in paragraph 1 above, section 18 of this Act shall apply as if that vehicle were then being used in a manner or for a purpose which brings it within that description of vehicle.

4In this Schedule—

  • exceptional load”means a load which—

(a)by reason of its dimensions, cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which (in either case) complies in all respects with requirements of regulations under [F5section 41] of [F5the Road Traffic Act 1988]; or

(b)by reason of its weight, cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which (in either case) has a total laden weight of not more than the specified amount and complies in all respects with such requirements;

  • specified amount” means—

(a)in relation to any time before 1st October 1989, 32,520 kilograms;

(b)in relation to any time on or after that date, 38,000 kilograms;

and other expressions which are also used in [F5the Road Traffic Act 1988] have the same meanings as in that Act.

Textual Amendments

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