- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)The Vehicles (Excise) Act 1971 (“the 1971 Act”) and the Vehicles (Excise) Act (Northern Ireland) 1972 (“the 1972 Act”) shall be amended as follows.
(2)After section 18A of the 1971 Act there shall be inserted—
(1)This section applies to any goods vehicle which—
(a)has a plated gross weight or a plated train weight which exceeds 3,500 kilograms, or
(b)has neither a plated gross weight nor a plated train weight, but has a design weight which exceeds 3,500 kilograms.
(2)Where in the course of the transport of goods between member States by means of combined transport a goods vehicle to which this section applies is transported by rail in Great Britain at a time when a vehicle licence for it is in force, the holder of the licence shall, on making a claim, be entitled to receive from the Secretary of State, by way of rebate of the duty paid upon the licence, a sum of an amount calculated in accordance with the method prescribed for the purpose by the Secretary of State.
(3)The Secretary of State may by regulations prescribe when and how a claim for a rebate under this section is to be made and the evidence to be provided in support of such a claim.
(4)For the purposes of this section—
(a)goods are transported by means of combined transport where they are loaded on a goods vehicle which is transported by rail between the following points, namely the nearest suitable rail loading station to the point of loading and the nearest suitable rail unloading station to the point of unloading;
(b)“design weight” and “goods vehicle” have the same meanings as in Schedule 4 to this Act; and
(c)references to the plated gross weight or plated train weight of a goods vehicle shall be construed in accordance with paragraph 9 of that Schedule.”
(3)Subsection (2) above shall apply in relation to the 1972 Act as it applies in relation to the 1971 Act, but with the following modifications—
(a)for the words “Great Britain” there shall be substituted the words “Northern Ireland”,
(b)for the words “plated gross weight”, in each place where they occur, there shall be substituted the words “relevant maximum weight”, and
(c)for the words “plated train weight”, in each place where they occur, there shall be substituted the words “relevant maximum train weight”.
(4)In section 26(2)(a) of the 1971 Act (penalty for making false declarations) for the word “or”, in the first place where it occurs, there shall be substituted “, a claim for a rebate under section 18B of this Act or an application”.
(5)In section 37(4) of the 1971 Act and section 34(4) of the 1972 Act (additional regulation-making powers in relation to documents required by regulations under certain provisions) after “17(1),” there shall be inserted “18B(3),”.
(6)This section shall come into force on such day as the Secretary of State may by order made by statutory instrument appoint.
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