Vehicles chargeable at the basic rate of dutyU.K.
1(1)Subject to paragraphs 5 and 6 below, the annual rate of duty applicable to a goods vehicle—
(a)which has a plated gross weight or a plated train weight which [F2exceeds 3,500 kilograms but does not exeed 7,500 kilograms]; or
(b)which has neither a plated gross weight nor a plated train weight but which has [F3a design weight which exceeds 3,500 kilograms]; or
(c)which is a tower wagon, having [F4a plated gross weight exceeding 3,500 kilograms or, in the case of a vehicle which has no such weight, a design weight exceeding 3,500 kilograms];
shall be [F5£130].
(2)Any references in the following provisions of this Schedule to the basic rate of duty is a reference to the annual rate of duty for the time being applicable to vehicles falling within sub-paragraph (1) above.
Textual Amendments
F2Words substituted by Finance Act 1990 (c. 29, SIF 107:2), s. 5(3)(9), Sch. 2 Pt. II para. 2(2) (in relation to licences taken out after 30.9.1990)
F3Words substituted by Finance Act 1990 (c. 29, SIF 107:2), s. 5(3)(9), Sch. 2 Pt. II para. 2(3) (in relation to licences taken out after 30.9.1990)
F4Words substituted by Finance Act 1990 (c. 29, SIF 107:2), s. 5(3)(9), Sch. 2 Pt. II para. 2(4) (in relation to licences taken out after 30.9.1990)
F5Words substituted by virtue of Finance Act 1984 (c. 43, SIF 107:2), s. 4(3)(6), Sch. 2 Pt. II para. 6(2) (in relation to licences taken out after 13.3.1984)