21 Simplification of duty on goods vehicles.U.K.
(1)The Secretary of State may by order make such modifications of Schedule 4 to the Vehicles (Excise) Act 1971 (annual rates of duty on goods vehicles) as he thinks fit for the purpose of securing—
(a)that the annual rates of duty applicable in accordance with that Schedule are expressed by reference to fewer tables; and
(b)that the tables which in pursuance of any order under this section are set out in that Schedule have effect in different cases subject to the operation of such multipliers as may be appropriate.
(2)An order under this section—
(a)shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament; and
(b)may contain such incidental and consequential provision (including provision modifying any enactment) as the Secretary of State thinks fit.
(3)Nothing in this section shall authorise any increase by order of the annual rate of duty chargeable in respect of any vehicle.