http://www.legislation.gov.uk/ukpga/1998/36/schedule/1/paragraph/7Finance Act 1998An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1998-07-31texttext/xmlenStatute Law Database2024-05-30Expert Participation2024-04-01 SCHEDULESSCHEDULE 1 Rates of duty where pollution reduced Haulage vehicles71In paragraph 7 of that Schedule (annual rates of vehicle excise duty for haulage vehicles), in sub-paragraph (1)(b), for “the general haulage vehicle rate" there shall be substituted “ the rate specified in sub-paragraph (3A) ”.2In sub-paragraph (3) of that paragraph, for “which falls" there shall be substitutedwhich— ais not a vehicle with respect to which the reduced pollution requirements are satisfied; andbfalls.3After that sub-paragraph there shall be inserted the following sub-paragraph—3AThe rate referred to in sub-paragraph (1)(b) is—ain the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, £350; andbin the case of a vehicle with respect to which those requirements are satisfied, the general rate specified in paragraph 1(2).4Sub-paragraphs (4), (5) and (6) of that paragraph shall cease to have effect.Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2
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<Title> SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/schedule/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1" NumberOfProvisions="22" id="schedule-1" RestrictExtent="E+W+S+N.I." RestrictStartDate="1999-01-01">
<Number>SCHEDULE 1</Number>
<TitleBlock>
<Title> Rates of duty where pollution reduced</Title>
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<ScheduleBody>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/schedule/1/crossheading/haulage-vehicles" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/crossheading/haulage-vehicles" NumberOfProvisions="1" RestrictStartDate="1999-01-01" id="schedule-1-crossheading-haulage-vehicles">
<Title> Haulage vehicles</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/schedule/1/paragraph/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/7" RestrictStartDate="1999-01-01" id="schedule-1-paragraph-7">
<Pnumber>
<CommentaryRef Ref="c16423121"/>
7
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/schedule/1/paragraph/7/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/7/1" id="schedule-1-paragraph-7-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
In paragraph 7 of that Schedule (annual rates of vehicle excise duty for haulage vehicles), in sub-paragraph (1)(b), for “the general haulage vehicle rate" there shall be substituted
<InlineAmendment>“ the rate specified in sub-paragraph (3A) ”</InlineAmendment>
.
</Text>
</P2para>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/schedule/1/paragraph/7/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/7/2" id="schedule-1-paragraph-7-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In sub-paragraph (3) of that paragraph, for “which falls" there shall be substituted</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<Text>which— </Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>is not a vehicle with respect to which the reduced pollution requirements are satisfied; and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>falls</Text>
</P3para>
</P3>
</BlockAmendment>
<AppendText>.</AppendText>
</P2para>
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<Pnumber>3</Pnumber>
<P2para>
<Text>After that sub-paragraph there shall be inserted the following sub-paragraph—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P2>
<Pnumber>3A</Pnumber>
<P2para>
<Text>The rate referred to in sub-paragraph (1)(b) is—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, £350; and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>in the case of a vehicle with respect to which those requirements are satisfied, the general rate specified in paragraph 1(2).</Text>
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</P2para>
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<Pnumber>4</Pnumber>
<P2para>
<Text>Sub-paragraphs (4), (5) and (6) of that paragraph shall cease to have effect.</Text>
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<Commentary id="c16423121" Type="I">
<Para>
<Text>
<CitationSubRef id="c00425" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1" SectionRef="schedule-1">Sch. 1</CitationSubRef>
partly in force;
<CitationSubRef id="c00426" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/1" SectionRef="schedule-1-paragraph-1">Sch. 1 paras. 1</CitationSubRef>
,
<CitationSubRef id="c00427" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/2" SectionRef="schedule-1-paragraph-2">2</CitationSubRef>
,
<CitationSubRef id="c00428" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/15" UpTo="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/17" Type="group" StartSectionRef="schedule-1-paragraph-15" EndSectionRef="schedule-1-paragraph-17">15-17</CitationSubRef>
in force at Royal Assent see
<CitationSubRef id="c00429" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/17/2" SectionRef="schedule-1-paragraph-17-2">Sch. 1 para. 17(2)</CitationSubRef>
;
<CitationSubRef id="c00430" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/3" UpTo="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/14" Type="group" StartSectionRef="schedule-1-paragraph-3" EndSectionRef="schedule-1-paragraph-14">Sch. 1 paras. 3-14</CitationSubRef>
in force for specified purposes at 1.1.1999 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1998/3092" id="c00431" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="3092">S.I. 1998/3092</Citation>
,
<CitationSubRef id="c00432" URI="http://www.legislation.gov.uk/id/uksi/1998/3092/article/2" Operative="true" CitationRef="c00431" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
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