Finance Act 1998

Haulage vehicles U.K.

7 (1) In paragraph 7 of that Schedule (annual rates of vehicle excise duty for haulage vehicles), in sub-paragraph (1)(b), for “the general haulage vehicle rate" there shall be substituted “ the rate specified in sub-paragraph (3A) ”. U.K.

(2) In sub-paragraph (3) of that paragraph, for “which falls" there shall be substituted “which—

(a) is not a vehicle with respect to which the reduced pollution requirements are satisfied; and

(b) falls”.

(3) After that sub-paragraph there shall be inserted the following sub-paragraph—

“(3A) The rate referred to in sub-paragraph (1)(b) is—

(a) in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, £350; and

(b) in the case of a vehicle with respect to which those requirements are satisfied, the general rate specified in paragraph 1(2).”

(4) Sub-paragraphs (4), (5) and (6) of that paragraph shall cease to have effect.

Commencement Information

I1 Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2