Part IVehicle excise duty and licences
Additional duty, rebates etc.
20Combined road-rail transport of goods
1
This section applies where—
a
goods are loaded on a relevant goods vehicle for transport between member States,
b
the vehicle is transported by rail between the nearest suitable rail loading station to the point of loading and the nearest suitable rail unloading station to the point of unloading, and
c
part of the rail transport of the vehicle takes place in the United Kingdom at a time when a vehicle licence for it is in force.
2
Where this section applies, the holder of the licence is, on making a claim, entitled to receive from the Secretary of State (by way of rebate of the duty paid on the licence) an amount calculated by the method prescribed by regulations made by the Secretary of State.
3
In this section“relevant goods vehicle” means a goods vehicle which—
a
has a plated gross weight or plated train weight (or, in Northern Ireland, a relevant maximum weight or relevant maximum train weight) which exceeds 3,500 kilograms, or
b
does not have a plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight) but has a design weight which exceeds 3,500 kilograms.
4
The Secretary of State may by regulations prescribe—
a
when and how a claim for a rebate under this section is to be made, and
b
the evidence to be provided in support of such a claim.