Finance Act 1988

Part II Vehicles Carrying or Drawing Exceptional Loads

1 The [1971 c. 10.] Vehicles (Excise) Act 1971 (“the 1971 Act”) and the [1972 c. 10 (N.I.).] Vehicles (Excise) Act (Northern Ireland) 1972 (“the 1972 Act”) shall be amended as follows.

2 In section 1(2) of each Act (charge of duty), for the words “the first five Schedules” there shall be substituted the words “Schedules 1 to 5”.

3 In Part I of Schedule 3 to each Act (annual rates of duty on tractors etc.), in paragraph 6 (definition of “haulage vehicle”), after the words “other than one” there shall be inserted the words “to which Schedule 4A to this Act applies or which is”.

4 In Part I of Schedule 4 to each Act (annual rates of duty on goods vehicles), in paragraph 15—

(a) in sub-paragraph (1), in the definition of “goods vehicle”, after the word “means” there shall be inserted the words “subject to sub-paragraph (1A) below”; and

(b) after that sub-paragraph there shall be inserted—

“(1A) In this Schedule “goods vehicle” does not include a vehicle to which Schedule 4A to this Act applies.”

5 After Schedule 4 to the 1971 Act there shall be inserted—

“Schedule 4A Annual Rates of Duty on Vehicles Used for Carrying or Drawing Exceptional Loads

1 This Schedule applies to a vehicle—

(a) which is a heavy motor car used for the carriage of exceptional loads; or

(b) which is a heavy locomotive, light locomotive or motor tractor used to draw trailers carrying such loads,

and which, when so used, is authorised for use on roads by virtue of an order under section 42 of the [1972 c. 20.] Road Traffic Act 1972.

2 The annual rate of duty applicable to a vehicle to which this Schedule applies shall be £1,600.

3 Where a vehicle—

(a) to which this Schedule applies; and

(b) which would, but for paragraphs 5 and 15(1A) of Schedule 4 to this Act, be a goods vehicle of a description to which a higher rate of duty is applicable under this Act,

is at any time used on roads otherwise than as mentioned in paragraph 1 above, section 18 of this Act shall apply as if that vehicle were then being used in a manner or for a purpose which brings it within that description of vehicle.

4 In this Schedule—

• “exceptional load” means a load which—

  (a)

  by reason of its dimensions, cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which (in either case) complies in all respects with requirements of regulations under section 40 of the Road Traffic Act 1972; or

  (b)

  by reason of its weight, cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which (in either case) has a total laden weight of not more than the specified amount and complies in all respects with such requirements;

• “specified amount” means—

  (a)

  in relation to any time before 1st October 1989, 32,520 kilograms;

  (b)

  in relation to any time on or after that date, 38,000 kilograms;

  and other expressions which are also used in the [1972 c. 20.] Road Traffic Act 1972 have the same meanings as in that Act.”

6 The provisions set out in paragraph 5 above shall also be inserted after Schedule 4 to the 1972 Act, but modified for that purpose by the substitution for any reference to the Road Traffic Act 1972, or to section 40 or 42 of that Act, of a reference to the [S.I. 1981/154 (N.I. 1).] Road Traffic (Northern Ireland) Order 1981, or to Article 28 or 29(3) of that Order.