Words in Sch. 1 para. 6(1) inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 16(5)(8)

Sch. 1 para. 6(2)(b) substituted (29.4.1996) by 1996 c. 8, s. 22(5)

Words in Sch. 1 para. 6(2) substituted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 6(1); S.I. 1998/3092, art. 2

Sch. 1 para. 6(2A) inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 6(2); S.I. 1998/3092, art. 2

Words in Sch. 1 para. 6(2A)(a) omitted (with effect in accordance with Sch. 18 paras. 12, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 5(a)

Word in Sch. 1 para. 6(2A)(a) substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(2)

Word in Sch. 1 para. 6(2A) omitted (with effect in accordance with Sch. 18 paras. 12, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 5(b)

Sch. 1 para. 6(2A)(b) omitted (with effect in accordance with Sch. 18 paras. 12, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 5(c)

Words in Sch. 1 para. 6(3)(a) substituted (29.4.1996) by 1996 c. 8, s. 22(6)(a)

Words in Sch. 1 para. 6(3)(b) substituted (27.7.1999 with effect as mentioned in Sch. 1 para. 9 of the amending Act) by 1999 c. 16, s. 9, Sch. 1 para. 2(2)

Sch. 1 para. 6(3A) repealed (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, ss. 16, 165, Sch. 1 para. 6(3), Sch. 27 Pt. I(3)

Words in Sch. 1 para. 6(4) substituted (29.4.1996) by 1996 c. 8, s. 22(6)(b)

1988 c. 52.

http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/VI/2014-07-17Vehicle Excise and Registration Act 1994An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.1994-07-05texttext/xmlenStatute Law Database2024-05-28Expert Participation2014-07-17 SCHEDULESSCHEDULE 1 Annual rates of dutyPart VI Vehicles used for exceptional loads6(1)

This paragraph applies to a vehicle which is—

(a)

a heavy motor car used for the carriage of exceptional loads, or

(b)

a heavy locomotive, light locomotive or motor tractor used to draw trailers carrying exceptional loads.

and which is not a special concessionary vehicle.

(2)

The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies in respect of use for the carriage of exceptional loads, or to draw trailers carrying exceptional loads, which is authorised by virtue of an order under—

(a)

section 44 of the Road Traffic Act 1988, or

(b)

Article 60 of the Road Traffic (Northern Ireland) Order 1995,

is the rate specified in sub-paragraph (2A)..

(2A)

The rate referred to in sub-paragraph (2) is—

(a)

... £1,585; ...

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

For the purposes of this paragraph an exceptional load is 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 complies in all respects with requirements of regulations under section 41 of the Road Traffic Act 1988 or (in Northern Ireland) Article 55 of the Road Traffic (Northern Ireland) Order 1995, 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 has a total laden weight of not more than 41,000 kilograms and which complies in all respects with such requirements.

(3A)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

Expressions used in this paragraph and in the Road Traffic Act 1988 or the the Road Traffic (Northern Ireland) Order 1995 have the same meanings in this paragraph as in that Act or Order.

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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12513621" marker="F1">
<p>
Words in Sch. 1 para. 6(1) inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by
<ref eId="c01372" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c01373" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/16/5/8">s. 16(5)(8)</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12513641" marker="F2">
<p>
Sch. 1 para. 6(2)(b) substituted (29.4.1996) by
<ref eId="c01376" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c01377" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/22/5">s. 22(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12513651" marker="F3">
<p>
Words in Sch. 1 para. 6(2) substituted (in relation to licences issued on or after 1.1.1999) by
<ref eId="c01379" href="http://www.legislation.gov.uk/id/ukpga/1998/36">1998 c. 36</ref>
,
<ref eId="c01380" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/16">s. 16</ref>
,
<ref eId="c01381" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/6/1">Sch. 1 para. 6(1)</ref>
;
<ref eId="c01382" href="http://www.legislation.gov.uk/id/uksi/1998/3092">S.I. 1998/3092</ref>
,
<ref eId="c01383" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1998/3092/article/2">art. 2</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12513661" marker="F4">
<p>
Sch. 1 para. 6(2A) inserted (in relation to licences issued on or after 1.1.1999) by
<ref eId="c01385" href="http://www.legislation.gov.uk/id/ukpga/1998/36">1998 c. 36</ref>
,
<ref eId="c01386" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/16">s. 16</ref>
,
<ref eId="c01387" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/6/2">Sch. 1 para. 6(2)</ref>
;
<ref eId="c01388" href="http://www.legislation.gov.uk/id/uksi/1998/3092">S.I. 1998/3092</ref>
,
<ref eId="c01389" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1998/3092/article/2">art. 2</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e20e403dc43f054f2686843289fe0fa4" marker="F5">
<p>
Words in Sch. 1 para. 6(2A)(a) omitted (with effect in accordance with Sch. 18 paras. 12, 14, 16 of the amending Act) by virtue of
<ref eId="cpw9ak9r2-00024" href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref eId="cpw9ak9r2-00025" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/18/paragraph/5/a">Sch. 18 para. 5(a)</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-736c6d10bfa49902f7cb3d286c84e092" marker="F6">
<p>
Word in Sch. 1 para. 6(2A)(a) substituted (with effect in accordance with s. 83(10) of the amending Act) by
<ref eId="cpw9ak9r2-00016" href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref eId="cpw9ak9r2-00017" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2014/26/section/83/2">s. 83(2)</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-2ee8b6d72032ebf2432c741a173afc6c" marker="F7">
<p>
Word in Sch. 1 para. 6(2A) omitted (with effect in accordance with Sch. 18 paras. 12, 14, 16 of the amending Act) by virtue of
<ref eId="cpw9ak9r2-00007" href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref eId="cpw9ak9r2-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/18/paragraph/5/b">Sch. 18 para. 5(b)</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-2967dee9ab8234d870c4837be548ecd1" marker="F8">
<p>
Sch. 1 para. 6(2A)(b) omitted (with effect in accordance with Sch. 18 paras. 12, 14, 16 of the amending Act) by virtue of
<ref eId="cpw9ak9r2-00030" href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref eId="cpw9ak9r2-00031" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/18/paragraph/5/c">Sch. 18 para. 5(c)</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12513691" marker="F9">
<p>
Words in Sch. 1 para. 6(3)(a) substituted (29.4.1996) by
<ref eId="c01399" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c01400" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/22/6/a">s. 22(6)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12513701" marker="F10">
<p>
Words in Sch. 1 para. 6(3)(b) substituted (27.7.1999 with effect as mentioned in
<ref eId="c01402" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/1/paragraph/9">Sch. 1 para. 9</ref>
of the amending Act) by
<ref eId="c01403" href="http://www.legislation.gov.uk/id/ukpga/1999/16">1999 c. 16</ref>
,
<ref eId="c01404" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/16/section/9">s. 9</ref>
,
<ref eId="c01405" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/1/paragraph/2/2">Sch. 1 para. 2(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12513711" marker="F11">
<p>
Sch. 1 para. 6(3A) repealed (in relation to licences issued on or after 1.1.1999) by
<ref eId="c01407" href="http://www.legislation.gov.uk/id/ukpga/1998/36">1998 c. 36</ref>
,
<ref eId="c01408" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/16">ss. 16</ref>
,
<ref eId="c01409" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/165">165</ref>
,
<ref eId="c01410" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/6/3">Sch. 1 para. 6(3)</ref>
,
<ref eId="c01411" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/27/part/I/3">Sch. 27 Pt. I(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12513721" marker="F12">
<p>
Words in Sch. 1 para. 6(4) substituted (29.4.1996) by
<ref eId="c01413" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c01414" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/22/6/b">s. 22(6)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c12513631" marker="M1">
<p>
<ref eId="c01374" href="http://www.legislation.gov.uk/id/ukpga/1988/52">1988 c. 52</ref>
.
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<heading> SCHEDULES</heading>
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<num>SCHEDULE 1</num>
<heading> Annual rates of duty</heading>
<part eId="schedule-1-part-VI" uk:target="true">
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<heading> Vehicles used for exceptional loads</heading>
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<num>6</num>
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<p>This paragraph applies to a vehicle which is—</p>
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<p>a heavy motor car used for the carriage of exceptional loads, or</p>
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<p>a heavy locomotive, light locomotive or motor tractor used to draw trailers carrying exceptional loads.</p>
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and which is not a special concessionary vehicle.
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<p>The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies in respect of use for the carriage of exceptional loads, or to draw trailers carrying exceptional loads, which is authorised by virtue of an order under—</p>
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section 44 of the
<noteRef href="#c12513631" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Road Traffic Act 1988, or
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(b)
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<ins class="last" ukl:ChangeId="d29p10800" ukl:CommentaryRef="c12513641">Article 60 of the Road Traffic (Northern Ireland) Order 1995,</ins>
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is
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the rate specified in sub-paragraph (2A).
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.
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<ins class="first" ukl:ChangeId="d29p10816">(2A)</ins>
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<ins ukl:ChangeId="d29p10816">The rate referred to in sub-paragraph (2) is—</ins>
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<ins ukl:ChangeId="d29p10816">... </ins>
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£1,585
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</ins>
<ins ukl:ChangeId="d29p10816">; </ins>
<noteRef href="#key-2ee8b6d72032ebf2432c741a173afc6c" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p10816">...</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-6-2A-b">
<num>
<noteRef href="#key-2967dee9ab8234d870c4837be548ecd1" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p10816">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p10816">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ins>
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-6-3">
<num>(3)</num>
<intro>
<p>For the purposes of this paragraph an exceptional load is a load which—</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-6-3-a">
<num>(a)</num>
<content>
<p>
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 complies in all respects with requirements of regulations under section 41 of the Road Traffic Act 1988 or (in Northern Ireland)
<ins class="first last" ukl:ChangeId="d29p10857" ukl:CommentaryRef="c12513691">
<noteRef uk:name="commentary" href="#c12513691" class="commentary"/>
Article 55 of the Road Traffic (Northern Ireland) Order 1995
</ins>
, or
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-6-3-b">
<num>(b)</num>
<content>
<p>
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 has a total laden weight of not more than
<ins class="first last" ukl:ChangeId="d29p10867" ukl:CommentaryRef="c12513701">
<noteRef uk:name="commentary" href="#c12513701" class="commentary"/>
41,000
</ins>
kilograms and which complies in all respects with such requirements.
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-6-3A">
<num>
<noteRef href="#c12513711" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3A)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-6-4">
<num>(4)</num>
<content>
<p>
Expressions used in this paragraph and in the Road Traffic Act 1988 or the
<ins class="first last" ukl:ChangeId="d29p10884" ukl:CommentaryRef="c12513721">
<noteRef uk:name="commentary" href="#c12513721" class="commentary"/>
the Road Traffic (Northern Ireland) Order 1995
</ins>
have the same meanings in this paragraph as in that Act or Order.
</p>
</content>
</subparagraph>
</hcontainer>
</hcontainer>
</paragraph>
</part>
</hcontainer>
</hcontainer>
</body>
</act>
</akomaNtoso>