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Finance Act 1990
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Rhagor o Adnoddau
Changes over time for: SCHEDULE 2
Version Superseded: 08/11/1993
Alternative versions:
Status:
Point in time view as at 01/01/1992. This version of this schedule contains provisions that are prospective.
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Section 5.
SCHEDULE 2U.K. Vehicles Excise Duty: Rates
Part IU.K. Table Substituted in Part II of Schedule 3 to the 1971 Act and the 1972 Act
| Description of vehicle | Rate of duty |
|---|---|
| £ | |
| 1. Special machines | 16.00 |
| 2. Haulage vehicles, being show- men’s vehicles | 90.00 |
| 3. Haulage vehicles, not being showmen’s vehicles | 330.00 |
| 4. Recovery vehicles | 50.00 |
Part IIU.K. Amendments of Part I of Schedule 4 to the 1971 Act
1Part I of Schedule 4 to the 1971 Act (annual rates of duty on goods vehicles: general provisions) shall be amended as follows.
2(1)Paragraph 1 (vehicles chargeable at the basic rate of duty) shall be amended as follows.
(2)In sub-paragraph (1)(a) for the words “does not exceed 7.5 tonnes” there shall be substituted the words “exceeds 3,500 kilograms but does not exceed 7,500 kilograms”.
(3)In sub-paragraph (1)(b) for the words “an unladen weight which exceeds 1,525 kilograms” there shall be substituted the words “a design weight which exceeds 3,500 kilograms”.
(4)In sub-paragraph (1)(c) for the words “an unladen weight which exceeds 1,525 kilograms” there shall be substituted the words “a plated gross weight exceeding 3,500 kilograms or, in the case of a vehicle which has no such weight, a design weight exceeding 3,500 kilograms”.
3In paragraph 2 for the words “7.5 tonnes” there shall be substituted the words “7,500 kilograms” and for the words “12 tonnes” there shall be substituted the words “12,000 kilograms”.
4In paragraph 3—
(a)in sub-paragraph (1) for the words “12 tonnes” there shall be substituted the words “12,000 kilograms”; and
(b)in sub-paragraph (2)(a) for the words “4 tonnes” there shall be substituted the words “4,000 kilograms”.
5In paragraph 4(1) for the words “12 tonnes” there shall be substituted the words “12,000 kilograms”.
6(1)Paragraph 5 (special types of vehicle) shall be amended as follows.
(2)In sub-paragraph (1) for the words from “an unladen” to “plated train” there shall be substituted the words “a plated gross weight or plated train weight exceeding 3,500 kilograms or, in the case of a vehicle which has neither a plated gross weight nor a plated train weight, a design weight exceeding 3,500 kilograms; and
(a)which, in the case of a vehicle having a plated gross weight or plated train weight, has such a”.
(3)In sub-paragraph (1)(b) for the words “42 of that Act” there shall be substituted the words “44 of the M1Road Traffic Act 1988”.
(4)In sub-paragraph (3)—
(a)in paragraph (a), for the words “30 tonnes” there shall be substituted the words “30,000 kilograms” and for the words “30.49 tonnes” there shall be substituted the words “30,490 kilograms”; and
(b)in paragraph (b), for the words “37 tonnes” there shall be substituted the words “37,000 kilograms” and for the words “38 tonnes” there shall be substituted the words “38,000 kilograms”.
Marginal Citations
7(1)Paragraph 6 (farmers’ goods vehicles and showmen’s goods vehicles) shall be amended as follows.
(2)In sub-paragraph (1)—
(a)for the word “unladen” there shall be substituted the word “design”; and
(b)for the words “1,525” there shall be substituted the words “3,500”.
(3)In sub-paragraph (2) for the words “7.5 tonnes”, in both places where they occur, there shall be substituted the words “7,500 kilograms” and for the words “12 tonnes”, in both places where they occur, there shall be substituted the words “12,000 kilograms”.
8Paragraph 7 shall cease to have effect.
9In paragraph 15(1) (interpretation) the following definition shall be inserted after the definition of “business”—
““design weight” means the weight which a vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden;”.
F1Part IIIU.K.
Textual Amendments
F1Sch. 2 Pt. III (paras. 10-11) repealed(1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt.IV; S.I. 1991/2021, art.2.
F210U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Sch. 2 Pt. III (paras. 10-11) repealed(1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt.IV; S.I. 1991/2021, art.2.
F311U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3Sch. 2 Pt. III (paras. 10-11) repealed(1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt.IV; S.I. 1991/2021, art.2.
Part IVU.K. Tables Substituted in Part II of Schedule 4 to the 1971 Act and the 1972 Act
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