SCHEDULES
SCHEDULE 2 Vehicles Excise Duty: Rates
Part II Amendments of Part I of Schedule 4 to the 1971 Act
1
Part I of Schedule 4 to the 1971 Act (annual rates of duty on goods vehicles: general provisions) shall be amended as follows.
2
1
Paragraph 1 (vehicles chargeable at the basic rate of duty) shall be amended as follows.
2
In sub-paragraph (1)(a) for the words “does not exceed 7.5 tonnes” there shall be substituted the words “exceeds 3,500 kilograms but does not exceed 7,500 kilograms”.
3
In sub-paragraph (1)(b) for the words “an unladen weight which exceeds 1,525 kilograms” there shall be substituted the words “a design weight which exceeds 3,500 kilograms”.
4
In sub-paragraph (1)(c) for the words “an unladen weight which exceeds 1,525 kilograms” there shall be substituted the words “a 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”.
F13
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F24
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F35
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6
1
Paragraph 5 (special types of vehicle) shall be amended as follows.
2
In sub-paragraph (1) for the words from “an unladen” to “plated train” there shall be substituted the words
a plated gross weight or plated train weight exceeding 3,500 kilograms or, in the case of a vehicle which has neither a plated gross weight nor a plated train weight, a design weight exceeding 3,500 kilograms; and
a
which, in the case of a vehicle having a plated gross weight or plated train weight, has such a
3
In sub-paragraph (1)(b) for the words “42 of that Act” there shall be substituted the words “44 of the M1Road Traffic Act 1988”.
F54
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F47
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8
Paragraph 7 shall cease to have effect.
9
In paragraph 15(1) (interpretation) the following definition shall be inserted after the definition of “business”—
“design weight” means the weight which a vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden;