Vehicles (Excise) Act 1971 (Repealed 1.9.1994)

Prospective

F1 18B Combined transport of goods. U.K.

(1) This section applies to any goods vehicle which—

(a) has a plated gross weight or a plated train weight which exceeds 3,500 kilograms, or

(b) has neither a plated gross weight nor a plated train weight, but has a design weight which exceeds 3,500 kilograms.

(2) Where in the course of the transport of goods between member States by means of combined transport a goods vehicle to which this section applies is transported by rail in [F2 the United Kingdom] at a time when a vehicle licence for it is in force, the holder of the licence shall, on making a claim, be entitled to receive from the Secretary of State, by way of rebate of the duty paid upon the licence, a sum of an amount calculated in accordance with the method prescribed for the purpose by the Secretary of State.

(3) The Secretary of State may by regulations prescribe when and how a claim for a rebate under this section is to be made and the evidence to be provided in support of such a claim.

(4) For the purposes of this section—

(a) goods are transported by means of combined transport where they are loaded on a goods vehicle which is transported by rail between the following points, namely the nearest suitable rail loading station to the point of loading and the nearest suitable rail unloading station to the point of unloading;

(b) “design weight” and “goods vehicle” have the same meanings as in Schedule 4 to this Act; and

(c) references to the plated gross weight or plated train weight of a goods vehicle shall be construed in accordance with paragraph 9 of that Schedule.

[F3 (5) In its application to Northern Ireland, this section shall have effect as if—

(a) for “plated gross weight”, in each place, there were substituted “relevant maximum weight”; and

(b) for “plated train weight”, in each place, there were substituted “relevant maximum train weight”.]

Textual Amendments

F1 S. 18B inserted (prosp.) by Finance Act 1991 (c. 31, SIF 107:2), s. 9(2)(6).

F2 Words in s. 18B(2) substituted (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), s. 10, Sch. 3 Pt. I, para. 10(2); S.I. 1991/2021, art. 2.

F3 S. 18B(5) inserted (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), s. 10, Sch. 3 Pt. I, para. 10(3); S.I. 1991/2021, art. 2.