Finance Act 1983

PART II Amendment of Part I of Schedule 4 to [1971 c. 10.] The Vehicles (Excise) Act 1971 and [1972 c. 10 (N.I.).] The Vehicles (Excise) Act (Northern Ireland) 1972

Amendments made in both Acts

8 (1) Part I of Schedule 4 to the Act of 1971 and the Act of 1972 (annual rates of duty on goods vehicles) shall be amended as follows.

(2) In paragraph 1(1), for "£170" there shall be substituted " £150 " .

(3) In paragraph 2, for " £360 " there shall be substituted " £320 " .

(4) In paragraph 5(3)(b), for "32 tonnes" and "32.52 tonnes" there shall be substituted, respectively, " 37 tonnes " and "38 tonnes ".

(5) In paragraph 6—

(a) in sub-paragraph (1), for " £60 " there shall be substituted " £63 " ;

(b) in sub-paragraphs (2)(a) and (4), for "£100" there shall, in each case, be substituted " £90 " ; and

(c) in sub-paragraph (2)(b), for " £130 " there shall be substituted " £115 " .

(6) In paragraph 7, for " £80 " there shall be substituted " £85 " .

(7) After paragraph 14 there shall be inserted the following paragraphs—

“Tractor units having two axles used with semi-trailers having two axles when duty paid by reference to use with semi-trailers having not less than three axles

14A (1) This paragraph applies in any case where—

(a) a vehicle licence has been taken out for a tractor unit having two axles which is to be used only with semitrailers with not less than three axles ; and

(b) the rate of duty paid on taking out the licence is equal to or exceeds the rate of duty applicable to a tractor unit having two axles—

(i) which has a plated train weight equal to the maximum laden weight at which a tractor unit having two axles may lawfully be used in Great Britain with a semi-trailer with two axles ; and

(ii) which is to be used with semi-trailers with not less than two axles.

(2) If, in a case to which this paragraph applies, the tractor unit is used with a semi-trailer with two axles and, when so used, the laden weight of the tractor unit and semi-trailer taken together does not exceed the maximum laden weight mentioned in sub-paragraph (1)(b)(i) above, the tractor unit shall, when so used, be taken to be licensed in accordance with the requirements of this Act.

Tractor units having three or more axles used with semi-trailers having only one axle when duty paid by reference to use with semi-trailers having more than one axle

14B (1) This paragraph applies in any case where—

(a) a vehicle licence has been taken out for a tractor unit having three or more axles which is to be used only with semi-trailers with not less than two axles ; and

(b) the rate of duty paid on taking out the licence is equal to or exceeds the rate of duty applicable to a tractor unit having three or more axles—

(i) which has a plated train weight equal to (he maximum laden weight at which a tractor unit having three or more axles may lawfully be used in Great Britain with a semi-trailer with a single axle; and

(ii) which is to be used with semi-trailers with any number of axles.

(2) If, in a case to which this paragraph applies, the tractor unit is used with a semi-trailer with a single axle and, when so used, the laden weight of the tractor unit and semi-trailer taken together does not exceed the maximum laden weight mentioned in sub-paragraph (1)(b)(i) above, the tractor unit shall, when so used, be taken to be licensed in accordance with the requirements of this Act.”

Amendments made only in the Act of 1971

9 In paragraph 5(1) of Part I of Schedule 4 to the Act of 1971 (special types of vehicles) for the words from " vehicle — " to " (c) " there shall be substituted

“vehicle (other than, in the case of a vehicle falling within paragraph (a) below, one of a prescribed class) which has an unladen weight exceeding 1,525 kilograms ; and

(a) which has, for the purposes of this Schedule, a plated gross weight or plated train weight by virtue only of paragraph 9(2A)(c) below; or

(b)”.

10 In paragraph 9 of Part I of Schedule 4 to the Act of 1971 (plated and unladen weights)—

(a) in sub-paragraph (1)(a), for the words from " plated weight " to "Act 1972" there shall be substituted the word " weight " and at the end there shall be inserted the words " as indicated on the appropriate plate " ;

(b) in sub-paragraph (1)(b), for the words "a plated gross weight" there shall be substituted the words " such a plate " ; and

(c) in sub-paragraph (2), for the words from "plated weight" to " Part II" there shall be substituted the word " weight " and at the end there shall be inserted the words " as indicated on the appropriate plate " .

11 In the said paragraph 9 there shall be inserted, after sub-paragraph (2), the following sub-paragraph—

“(2A) In this paragraph "appropriate plate", in relation to a vehicle or trailer, means—

(a) where a Ministry plate (within the meaning of regulations made under section 40 or 45 of the [1972 c. 20.] Road Traffic Act 1972) has been issued, or has effect as if issued, for the vehicle or trailer following the issue or amendment of a plating certificate (within the meaning of Part LT of that Act), that plate ;

(b) where paragraph (a) does not apply, but such a certificate is in force for the vehicle or trailer, that certificate ; and

(c) where neither paragraph (a) nor paragraph (b) above applies but the vehicle or trailer has been equipped with a plate in accordance with regulations made under section 40 of the Act of 1972, that plate.”

Amendments made only in the Act of 1972

12 For paragraph 5(1) of Part I of Schedule 4 to the Act of 1972 (special types of vehicles) there shall be substituted the following paragraph—

“(1) This paragraph applies to a goods vehicle—

(a) which has an unladen weight exceeding 1,525 kilograms ; and

(b) which is for the time being authorised for use on roads by virtue of an order under Article 29(3) of the Road Traffic (Northern Ireland) Order 1981 (authorisation of special vehicles).”