Finance Act 1985 (c. 54)

SCHEDULES

SCHEDULE 2 Vehicles Excise Duty

PART II Amendment of Part I of Schedule 4 to the [1971 c. 10.] Vehicles (Excise) Act 1971 and the [1971 c. 10 (N.I.).] Vehicles (Excise) Act (Northern Ireland) 1972

6 In the Act of 1971 and the Act of 1972, in paragraph 6(1) of Part I of Schedule 4, for " £67 " there shall be substituted " £75".

7 The following shall be substituted for paragraph 6(2) of Part I of Schedule 4 to the Act of 1971—

“(2) 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 7.5 tonnes, £90 ;

(b) if that weight exceeds 7.5 tonnes but does not exceed 12 tonnes, £135 in the case of a farmer's goods vehicle and £90 in the case of a showman's goods vehicle; and

(c) if that weight exceeds 12 tonnes, the appropriate Part II rate.”

8 The following shall be substituted for paragraph 6(2) of Part I of Schedule 4 to the Act of 1972—

“(2) If a farmer's goods vehicle or a showman's goods vehicle has a relevant maximum weight or a relevant maximum train weight, the annual rate of duty applicable to it shall be—

(a) if that weight does not exceed 7.5 tonnes, £90 ;

(b) if that weight exceeds 7.5 tonnes but does not exceed 12. tonnes, £135 in the case of a farmer's goods vehicle and £90 in the case of a showman's goods vehicle; and

(c) if that weight exceeds 12 tonnes, the appropriate Part II rate.”

9 In the Act of 1971 and the Act of 1972, in paragraph 7 of Part I of Schedule 4, for " £90 " there shall be substituted " £100".