Chwilio Deddfwriaeth

Vehicles (Excise) Act 1971

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3(1)In computing for the purposes of Schedule 4 to this Act the unladen weight of a goods vehicle, there shall be included the weight of any receptacle, being an additional body, placed on the vehicle for the purpose of the carriage of goods or burden of any description, if any goods or burden are loaded into, carried in and unloaded from the receptacle without the receptacle being removed from the vehicle:

Provided that the weight of a receptacle shall not be included in the unladen weight of a goods vehicle by virtue of this sub-paragraph—

(a)unless the receptacle is placed on the vehicle by or on behalf of the person in whose name the vehicle is registered under this Act; or

(b)if the receptacle is constructed or adapted for the purpose of being lifted on or off the vehicle with goods or burden contained therein and is from time to time actually used for that purpose in the ordinary course of business ; or

(c)if the receptacle is specially constructed or specially adapted for carrying livestock and is used solely for that purpose.

(2)If any question arises whether any receptacle is from time to time actually used for the purpose mentioned in paragraph (b) of the proviso to sub-paragraph (1) above in the ordinary course of business, the receptacle shall be deemed not to be so used until the contrary is shown.

(3)For the purposes of paragraph (c) of the said proviso a receptacle shall not be deemed to be used otherwise than solely for carrying livestock by reason that, on a journey the main purpose of which is the carrying of livestock or on the way to the loading point or while returning from the discharging point on such a journey, the vehicle is used for carrying agricultural produce or agricultural requisites.

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