10(1)The annual rate of vehicle excise duty applicable, in accordance with paragraph 9, to a rigid goods vehicle which has a [revenue weight] exceeding 12,000 kilograms [, which does not fall within paragraph 9(2)(b)or (c)] and which is used for drawing a trailer which—
(a)has a [plated gross weight] exceeding 4,000 kilograms, and
(b)when so drawn, is used for the conveyance of goods or burden,
shall be increased by the amount of the supplement (the “trailer supplement”) which is appropriate to the [plated gross weight] of the trailer being drawn.
(2)Where the plated gross weight . . . of the trailer—
(a)exceeds 4,000 kilograms, but
(b)does not exceed 12,000 kilograms,
the amount of the trailer supplement is [ an amount equal to the amount of the general rate specified in paragraph 1(2)].
(3)Where the plated gross weight . . . of the trailer exceeds 12,000 kilograms, the amount of the trailer supplement is [an amount equal to 275 per cent. of the amount of the general rate specified in paragraph (2)].
[(3A)Where an amount arrived at in accordance with sub-paragraph (3) is an amount—
(a)which is not a multiple of £10, and
(b)which on division by ten does not produce a remainder of £5,
the amount of the trailer supplement is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10.
(3B)Where an amount arrived at in accordance with sub-paragraph (3) is an amount which on division by ten produces a remainder of £5, the amount of the trailer supplement is the amount arrived at increased by £5.]
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .