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Finance Act 1990

Changes over time for: Part II

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Version Superseded: 03/05/1994

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Point in time view as at 08/11/1993.

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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”.

F13U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F24U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F35U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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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”.

F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Marginal Citations

F57U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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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;”.

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