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Vehicle Excise and Registration Act 1994
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Changes over time for: Part VI
Version Superseded: 17/07/2014
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Point in time view as at 01/01/2009.
Changes to legislation:
Vehicle Excise and Registration Act 1994, Part VI is up to date with all changes known to be in force on or before 10 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Part VIU.K. Vehicles used for exceptional loads
6(1)This paragraph applies to a vehicle which is—U.K.
(a)a heavy motor car used for the carriage of exceptional loads, or
(b)a heavy locomotive, light locomotive or motor tractor used to draw trailers carrying exceptional loads.
[F1and which is not a special concessionary vehicle.]
(2)The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies in respect of use for the carriage of exceptional loads, or to draw trailers carrying exceptional loads, which is authorised by virtue of an order under—
(a)section 44 of the M1Road Traffic Act 1988, or
[F2(b)Article 60 of the Road Traffic (Northern Ireland) Order 1995,]
is [F3the rate specified in sub-paragraph (2A).].
[F4(2A)The rate referred to in sub-paragraph (2) is—
(a)in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, [F5£2,585]]; and
(b)in the case of a vehicle with respect to which those requirements are satisfied, [F6£2,085].
(3)For the purposes of this paragraph an exceptional load is a load which—
(a)by reason of its dimensions cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which complies in all respects with requirements of regulations under section 41 of the Road Traffic Act 1988 or (in Northern Ireland) [F7Article 55 of the Road Traffic (Northern Ireland) Order 1995], or
(b)by reason of its weight cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which has a total laden weight of not more than [F841,000] kilograms and which complies in all respects with such requirements.
F9(3A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)Expressions used in this paragraph and in the Road Traffic Act 1988 or the [F10the Road Traffic (Northern Ireland) Order 1995] have the same meanings in this paragraph as in that Act or Order.
Textual Amendments
F1Words in Sch. 1 para. 6(1) inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 16(5)(8)
F3Words in Sch. 1 para. 6(2) substituted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 6(1); S.I. 1998/3092, art. 2
F4Sch. 1 para. 6(2A) inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 6(2); S.I. 1998/3092, art. 2
F5Words in Sch. 1 para. 6(2A)(a) substituted (11.5.2001 with application as mentioned in s. 10(4) of the amending Act) by 2001 c. 9, s. 10(2)(4)
F6Words in Sch. 1 para. 6(2A)(b) substituted (11.5.2001 with application as mentioned in s. 10(4) of the amending Act) by 2001 c. 9, s. 10(3)(4)
F7Words in Sch. 1 para. 6(3)(a) substituted (29.4.1996) by 1996 c. 8, s. 22(6)(a)
F8Words in Sch. 1 para. 6(3)(b) substituted (27.7.1999 with effect as mentioned in Sch. 1 para. 9 of the amending Act) by 1999 c. 16, s. 9, Sch. 1 para. 2(2)
F9Sch. 1 para. 6(3A) repealed (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, ss. 16, 165, Sch. 1 para. 6(3), Sch. 27 Pt. I(3)
F10Words in Sch. 1 para. 6(4) substituted (29.4.1996) by 1996 c. 8, s. 22(6)(b)
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