12(1)Paragraph 6 of Schedule 1 to the 1994 Act (vehicles used for exceptional loads) shall be amended as follows.
(2)In sub-paragraph (2) (annual rate of duty) for “£5,000” there shall be substituted “ the heavy tractive unit rate ”.
(3)The following sub-paragraph shall be inserted after sub-paragraph (3)—
“(3A)In sub-paragraph (2) the reference to the heavy tractive unit rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 11, to a tractive unit which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 38,000 kilograms and not exceeding 44,000 kilograms.”