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8(1)Part I of Schedule 4 to the Act of 1971 and the Act of 1972 (annual rates of duty on goods vehicles) shall be amended as follows.
(2)In paragraph 1(1), for "£170" there shall be substituted " £150 " .
(3)In paragraph 2, for " £360 " there shall be substituted " £320 " .
(4)In paragraph 5(3)(b), for "32 tonnes" and "32.52 tonnes" there shall be substituted, respectively, " 37 tonnes " and "38 tonnes ".
(5)In paragraph 6—
(a)in sub-paragraph (1), for " £60 " there shall be substituted " £63 " ;
(b)in sub-paragraphs (2)(a) and (4), for "£100" there shall, in each case, be substituted " £90 " ; and
(c)in sub-paragraph (2)(b), for " £130 " there shall be substituted " £115 " .
(6)In paragraph 7, for " £80 " there shall be substituted " £85 " .
(7)After paragraph 14 there shall be inserted the following paragraphs—
14A(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 semitrailers 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 two axles ; and
(ii)which is to be used with semi-trailers with not less than two axles.
(2)If, in a case to which this paragraph applies, the tractor unit is used with a semi-trailer with two axles 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, the tractor unit shall, when so used, be taken to be licensed in accordance with the requirements of this Act.
14B(1)This paragraph applies in any case where—
(a)a vehicle licence has been taken out for a tractor unit having three or more axles which is to be used only with semi-trailers with not less than two 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 three or more axles—
(i)which has a plated train weight equal to (he maximum laden weight at which a tractor unit having three or more 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, the tractor unit shall, when so used, be taken to be licensed in accordance with the requirements of this Act.”
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