Vehicles (Excise) Act 1971 (Repealed 1.9.1994) (c. 10)

SCHEDULES

[F1 SCHEDULE 4] U.K.

Textual Amendments

F1 Sch. 4 substituted in relation to licences first having effect after 30.9.1982 (superseding other provisions not printed in this edition applicable to licences taken out after after 9.3.1982) by virtue of Finance Act 1982 (c. 39), s. 5(4)(7). Sch. 5 Pt. A

Modifications etc. (not altering text)

C1 Sch. 4: power to modify conferred (27.7.1993) by 1993 c. 34, s.21(1)

General Provisions U.K.

Farmers’ goods vehicles and showmen’s goods vehicles U.K.

6 (1) If the [F2 design] weight of—

(a) a farmer’s goods vehicle; or

(b) a showman’s goods vehicle;

does not exceed [F3 3,500] kilograms, the annual rate of duty applicable to it shall be [F4 £75].

F5 [(2) If a farmer’s goods vehicle or a showman’s goods vehicle has a plated gross weight or a plated train weight, the annual rate of duty applicable to it shall be—

(a) if that weight does not exceed [F6 7,500 kilograms], £90;

(b) if that weight exceeds [F6 7,500 kilograms] but does not exceed [F6 12,000 kilograms], [F7 £175] in the case of a farmer’s goods vehicle and £90 in the case of a showman’s goods vehicle; and

(c) if that weight exceeds [F6 12,000 kilograms], the appropriate Part II rate.]

(3) In sub-paragraph (2) above the “appropriate Part II rate” means the rate determined in accordance with paragraph 3 or, as the case may be, 4 above but by reference—

(a) in the case of a farmer’s goods vehicle, to Table A(1), Table B(1), Table C(1) or, as the case may be, Table D(1) in Part II of this Schedule, in place of the corresponding Table referred to in that paragraph; and

(b) in the case of a showman’s goods vehicle, to Table A(2), Table B(2), Table C(2) or, as the case may be, Table D(2) in Part II of the Schedule, in place of the corresponding Table referred to in that paragraph.

(4) In the case of any other farmer’s goods vehicle or showman’s goods vehicle, the annual rate of duty appliable to it shall be [F8 £90]]

Textual Amendments

F2 Word substituted by Finance Act 1990 (c. 29, SIF 107:2), s. 5(3)(9), Sch. 2 Pt. II para. 7(2)(a) (in relation to licences taken out after 30.9.1990)

F3 Words substituted by Finance Act 1990 (c. 29, SIF 107:2), s. 5(3)(9), Sch. 2 Pt. II para. 7(2)(b) (in relation to licences taken out after 30.9.1990)

F4 Words substituted by virtue of Finance Act 1985 (c. 54, SIF 107:2), s. 4(3)(8), Sch. 2 Pt. II para. 6 (in relation to licences taken out after 19.3.1985)

F5 Para. 6(2) substituted by virtue of Finance Act 1985 (c. 54, SIF 107:2), s. 4(3)(8), Sch. 2 Pt. II para. 7 (in relation to licences taken out after 19.3.1985)

F6 Words substituted by Finance Act 1990 (c. 29, SIF 107:2), s. 5(3)(9), Sch. 2 Pt. II para. 7(3) (in relation to licences taken out after 30.9.1990)

F7 Words substituted by virtue of Finance Act 1987 (c. 16, SIF 107:2), s. 2(2)(a)(7) (in relation to licences taken out after 17.3.1987)

F8 Words substituted by Finance Act 1983 (c. 28, SIF 107:2), s. 4(3)(8), Sch. 3 Pt. II para. 8(5)(b)