Finance Act 1994

19 (1) Schedule 4 to that Act (annual rates of duty on goods vehicles) shall be amended as follows.

(2) In paragraph 1(1) (basic rate of duty), for “paragraphs 5 and” there shall be substituted “paragraph” and the following paragraph shall be inserted after paragraph (a)—

“(aa) which has a plated gross weight or plated train weight exceeding 7,500 kilograms but has such a weight only by virtue of paragraph 9(2A)(c) below and is not a vehicle of a prescribed class; or”.

(3) Paragraph 5 (special types) shall be omitted.

(4) In paragraph 11 (exempted vehicles), the following sub-paragraph shall be inserted after sub-paragraph (c)—

“(cc) a haulage vehicle within the meaning of that Schedule;”.

(5) In paragraphs 14, 14A and 14B (no extra charge to duty where tractor unit used with semi-trailer with fewer axles than envisaged by licence), for “the tractor unit shall, when so used, be taken to be licensed in accordance with the requirements of this Act” there shall be substituted “duty at a higher rate shall not become chargeable under section 18 of this Act”.

(6) In paragraph 15(1), in the definition of “goods vehicle”, the words “(including a tricycle as defined in Schedule 1 to this Act and weighing more than 425 kilograms unladen)” shall be omitted.