10(1)The annual rate of vehicle excise duty applicable, in accordance with [paragraphs 9 and 9A], to a rigid goods vehicle which has a [revenue weight] exceeding 12,000 kilograms [, which does not fall within paragraph 9(2)(b)or (c)] and which is used for drawing a trailer which—U.K.
(a)has a [plated gross weight] exceeding 4,000 kilograms, and
(b)when so drawn, is used for the conveyance of goods or burden,
shall be increased by the amount of the supplement (the “trailer supplement”) which is appropriate to the [plated gross weight] of the trailer being drawn.
(2)Where the plated gross weight . . . of the trailer—
(a)exceeds 4,000 kilograms, but
(b)does not exceed 12,000 kilograms,
the amount of the trailer supplement is [£165].
(3)Where the plated gross weight . . . of the trailer exceeds 12,000 kilograms, the amount of the trailer supplement is [£230].
[(3A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]