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SCHEDULES

SCHEDULE 5U.K. Rates of vehicle excise duty on goods vehicles

6(1)In the following provisions—U.K.

(a)in paragraph 11(1), after “Subject to sub-paragraphs (2) and (3)", and

(b)in paragraph 11A(2), after “Subject to sub-paragraph (3)",

insert “ and paragraph 11C ”.

(2)After paragraph 11B insert—

11C(1)This paragraph applies to a tractive unit that—

(a)has a revenue weight exceeding 41,000 kilograms but not exceeding 44,000 kilograms,

(b)has 3 or more axles and is used exclusively for the conveyance of semi-trailers with 3 or more axles,

(c)is of a type that could lawfully be used on a public road immediately before 21st March 2000, and

(d)complies with the requirements in force immediately before that date for use on a public road.

(2)The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies is—

(a)in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, £1,280;

(b)in the case of a vehicle with respect to which those requirements are satisfied, £280..