SCHEDULES

SCHEDULE 1Rates of duty where pollution reduced

Haulage vehicles

7(1)In paragraph 7 of that Schedule (annual rates of vehicle excise duty for haulage vehicles), in sub-paragraph (1)(b), for “the general haulage vehicle rate” there shall be substituted “the rate specified in sub-paragraph (3A)”.

(2)In sub-paragraph (3) of that paragraph, for “which falls” there shall be substituted which—

(a)is not a vehicle with respect to which the reduced pollution requirements are satisfied; and

(b)falls.

(3)After that sub-paragraph there shall be inserted the following sub-paragraph—

(3A)The rate referred to in sub-paragraph (1)(b) is—

(a)in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, £350; and

(b)in the case of a vehicle with respect to which those requirements are satisfied, the general rate specified in paragraph 1(2).

(4)Sub-paragraphs (4), (5) and (6) of that paragraph shall cease to have effect.