SCHEDULES
[F1C1SCHEDULE 4]
Sch. 4: power to modify conferred (27.7.1993) by 1993 c. 34, s.21(1)
General Provisions
Farmers’ goods vehicles and showmen’s goods vehicles
6
1
If the F2design weight of—
a
a farmer’s goods vehicle; or
b
a showman’s goods vehicle;
F52
If a farmer’s goods vehicle or a showman’s goods vehicle has a plated gross weight or a plated train weight, the annual rate of duty applicable to it shall be—
a
if that weight does not exceed F67,500 kilograms, £90;
b
c
if that weight exceeds F612,000 kilograms, the appropriate Part II rate.]
3
In sub-paragraph (2) above the “appropriate Part II rate” means the rate determined in accordance with paragraph 3 or, as the case may be, 4 above but by reference—
a
in the case of a farmer’s goods vehicle, to Table A(1), Table B(1), Table C(1) or, as the case may be, Table D(1) in Part II of this Schedule, in place of the corresponding Table referred to in that paragraph; and
b
in the case of a showman’s goods vehicle, to Table A(2), Table B(2), Table C(2) or, as the case may be, Table D(2) in Part II of the Schedule, in place of the corresponding Table referred to in that paragraph.
4
In the case of any other farmer’s goods vehicle or showman’s goods vehicle, the annual rate of duty appliable to it shall be F8£90]
Sch. 4 substituted in relation to licences first having effect after 30.9.1982 (superseding other provisions not printed in this edition applicable to licences taken out after after 9.3.1982) by virtue of Finance Act 1982 (c. 39), s. 5(4)(7). Sch. 5 Pt. A