8(1)The annual rate of vehicle excise duty applicable to a goods vehicle to which this paragraph applies is £150.
(2)This paragraph applies to a goods vehicle—
(a)which has a plated gross weight or plated train weight (or, in Northern Ireland, a relevant maximum weight or relevant maximum train weight) exceeding 3,500 kilograms but not exceeding 7,500 kilograms,
(b)which has a plated gross weight or plated train weight exceeding 7,500 kilograms but has such a weight only by virtue of section 61(3)(c) of this Act and is not a vehicle of a class prescribed by regulations made by the Secretary of State,
(c)which is a tower wagon with a plated gross weight (or, in Northern Ireland, a relevant maximum weight) exceeding 7,500 kilograms, or
(d)which does not have a plated gross weight or plated train weight (or, in Northern Ireland, a relevant maximum weight or relevant maximum train weight) but has a design weight exceeding 3,500 kilograms.
(3)In sub-paragraph (2)(c)“tower wagon” means a goods vehicle—
(a)into which there is built, as part of the vehicle, an expanding or extendible device designed for facilitating the erection, inspection, repair or maintenance of overhead structures or equipment, and
(b)which is not constructed or adapted for use, or used, for the conveyance of any load other than such a device or articles used in connection with it.
(4)This paragraph is subject to paragraph 12.