Finance Act 1985 (c. 54)

SCHEDULES

SCHEDULE 2 U.K. Vehicles Excise Duty

Part II U.K. Amendment of Part I of Schedule 4 to the M1 Vehicles (Excise) Act 1971 and the Vehicles (Excise) Act (Northern Ireland) 1972

Marginal Citations

M1 1971 c. 10

F1 6 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 2 para. 6 repealed (with effect in relation to licenses taken out after 16.3.1993) by 1993 c. 34, s. 213, Sch. 23 Pt.I

7 The following shall be substituted for paragraph 6(2) of Part I of Schedule 4 to the Act of 1971—

“(2) If a farmer’s goods vehicle or a showman’s goods vehicle has a plated gross weight or a plated train weight, the annual rate of duty applicable to it shall be—

(a) if that weight does not exceed 75 tonnes, £90;

(b) if that weight exceeds 75 tonnes but does not exceed 12 tonnes, £135 in the case of a farmer’s goods vehicle and £90 in the case of a showman’s goods vehicle; and

(c) if that weight exceeds 12 tonnes, the appropriate Part II rate.”

8 The following shall be substituted for paragraph 6(2) of Part I of Schedule 4 to the Act of 1972—

“(2) If a farmer’s goods vehicle or a showman’s goods vehicle has a relevant maximum weight or a relevant maximum train weight, the annual rate of duty applicable to it shall be—

(a) if that weight does not exceed 75 tonnes, £90;

(b) if that weight exceeds 75 tonnes but does not exceed 12 tonnes, £135 in the case of a farmer’s goods vehicle and £90 in the case of a showman’s goods vehicle; and

(c) if that weight exceeds 12 tonnes, the appropriate Part II rate.”

9 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

Textual Amendments

F2 Sch. 2 paras. 3, 4 and 9 repealed by Finance Act 1990 (c. 29, SIF 107:2), s. 132, Sch. 19 Pt. II (in relation to licences taken out after 20.3.1990)