Part VIVehicles 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.
(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 [1988 c. 52.] Road Traffic Act 1988, or
(b)Article 29(3) of the [S.I. 1981/154 (N.I.1).] Road Traffic (Northern Ireland) Order 1981,
is £5,000.
(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) Article 28 of the Road Traffic (Northern Ireland) Order 1981, 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 38,000 kilograms and which complies in all respects with such requirements.
(4)Expressions used in this paragraph and in the Road Traffic Act 1988 or the Road Traffic (Northern Ireland) Order 1981 have the same meanings in this paragraph as in that Act or Order.