Finance Act 1988

5 After Schedule 4 to the 1971 Act there shall be inserted—

“Schedule 4A Annual Rates of Duty on Vehicles Used for Carrying or Drawing Exceptional Loads

1 This Schedule applies to a vehicle—

(a) which is a heavy motor car used for the carriage of exceptional loads; or

(b) which is a heavy locomotive, light locomotive or motor tractor used to draw trailers carrying such loads,

and which, when so used, is authorised for use on roads by virtue of an order under section 42 of the [1972 c. 20.] Road Traffic Act 1972.

2 The annual rate of duty applicable to a vehicle to which this Schedule applies shall be £1,600.

3 Where a vehicle—

(a) to which this Schedule applies; and

(b) which would, but for paragraphs 5 and 15(1A) of Schedule 4 to this Act, be a goods vehicle of a description to which a higher rate of duty is applicable under this Act,

is at any time used on roads otherwise than as mentioned in paragraph 1 above, section 18 of this Act shall apply as if that vehicle were then being used in a manner or for a purpose which brings it within that description of vehicle.

4 In this Schedule—

• “exceptional load” means a load which—

  (a)

  by reason of its dimensions, cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which (in either case) complies in all respects with requirements of regulations under section 40 of the Road Traffic Act 1972; or

  (b)

  by reason of its weight, cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which (in either case) has a total laden weight of not more than the specified amount and complies in all respects with such requirements;

• “specified amount” means—

  (a)

  in relation to any time before 1st October 1989, 32,520 kilograms;

  (b)

  in relation to any time on or after that date, 38,000 kilograms;

  and other expressions which are also used in the [1972 c. 20.] Road Traffic Act 1972 have the same meanings as in that Act.”