11 Rates of duty for recovery vehiclesU.K.
(1)In Part 5 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (annual rates of vehicle excise duty: recovery vehicles), paragraph 5(1) is amended as follows.
(2)For paragraphs (a) and (b) substitute—
“(a)if it has a revenue weight exceeding 3,500 kilograms and not exceeding 25,000 kilograms, the same as the basic goods vehicle rate;”.
(3)In paragraph (c) (vehicle with revenue weight exceeding 25,000 kilograms charged at 500 per cent of basic goods vehicle rate), for “500” substitute “ 250 ”.
(4)The provisions of this section apply in relation to licences issued on or after 1st December 2001.