SCHEDULES
SCHEDULE 1 Annual rates of duty
Part VI Vehicles used for exceptional loads
6
1
This paragraph applies to a vehicle which is—
a
a heavy motor car used for the carriage of exceptional loads, or
b
a heavy locomotive, light locomotive or motor tractor used to draw trailers carrying exceptional loads.
F1and which is not a special concessionary vehicle.
2
The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies in respect of use for the carriage of exceptional loads, or to draw trailers carrying exceptional loads, which is authorised by virtue of an order under—
a
section 44 of the M1Road Traffic Act 1988, or
F2b
Article 60 of the Road Traffic (Northern Ireland) Order 1995,
is F3the rate specified in sub-paragraph (2A)..
F42A
The rate referred to in sub-paragraph (2) is—
F11b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
For the purposes of this paragraph an exceptional load is 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 complies in all respects with requirements of regulations under section 41 of the Road Traffic Act 1988 or (in Northern Ireland) F5Article 55 of the Road Traffic (Northern Ireland) Order 1995, 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 has a total laden weight of not more than F641,000 kilograms and which complies in all respects with such requirements.
F73A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Expressions used in this paragraph and in the Road Traffic Act 1988 or the F8the Road Traffic (Northern Ireland) Order 1995 have the same meanings in this paragraph as in that Act or Order.