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There are currently no known outstanding effects for the Vehicles (Excise) Act 1971 (Repealed 1.9.1994), Cross Heading: Tractor units used with semi-trailers having only one axle when duty paid by reference to use with semi-trailers having more than one axle.
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14(1)This paragraph applies in any case where—
(a)a vehicle licence has been taken out for a tractor unit having two axles which is to be used only with semi-trailers with not less than two axles or for a tractor unit having two axles which is to be used only with semi-trailers with not less than three axles; and
(b)the rate of duty paid on taking out the licence is equal to or exceeds the rate of duty applicable to a tractor unit having two axles—
(i)which has a plated train weight equal to the maximum laden weight at which a tractor unit having two axles may lawfully be used in Great Britain with a semi-trailer with a single axle; and
(ii)which is to be used with semi-trailers with any number of axles.
(2)If, in a case to which this paragraph applies, the tractor unit is used with a semi-trailer with a single axle and, when so used, the laden weight of the tractor unit and semi-trailer taken together does not exceed the maximum laden weight mentioned in sub-paragraph (1)(b)(i) above, [F2duty at a higher rate shall not become chargeable under section 18 of this Act].
Textual Amendments
F2Words in Sch. 4 para. 14(2) substituted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 19(5)
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