[F2 Tractor units having two axles used with semi-trailers having two axles when duty paid by reference to use with semi-trailers having not less than three axles]U.K.
Textual Amendments
F2Paras. 14A and 14B inserted by Finance Act 1983 (c. 28, SIF 107:2), s. 4(3)(8), Sch. 3 Pt. II para. 8(7) (in relation to licences taken out after 15.3.1983)
[F314A(1)This paragraph applies in any case where—
(a)a vehicle licence has been taken out for a tractor unit having two axles which is to be used only with semi-trailers with not less than three axles; and
(b)the rate of duty paid on taking out the licence is equal to or exceeds the rate of duty applicable to a tractor unit having two axles—
(i)which has a plated train weight of 33,000 kilograms, and
(ii)which is to be used with semi-trailers with not less than two axles.
(2)If, in a case to which this paragraph applies, the tractor unit is used with a semi-trailer with two axles and, when so used, the laden weight of the tractor unit and semi-trailer taken together does not exceed 33,000 kilograms, the tractor unit shall, when so used, be taken to be licensed in accordance with the requirements of this Act.]
Textual Amendments
F3Sch. 4 Pt. I para. 14A substituted (16.7.1992 with application in relation to licences taken out on or after 1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 11(3)(11)