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4(1)This paragraph applies to a tractor unit which has a plated train weight exceeding 12 tonnes.
(2)The annual rate of duty applicable to a tractor unit to which this paragraph applies and which has not more than two axles shall be determined, subject to the following provisions of this Schedule, in accordance with Table C in Part II of this Schedule by reference to—
(a)the plated train weight of the tractor unit; and
(b)the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.
(3)The annual rate of duty applicable to a tractor unit to which this paragraph applies and which has three or more axles shall be determined subject to the following provisions of this Schedule in accordance with Table D in Part II of this Schedule by reference to—
(a)the plated train weight of the tractor unit; and
(b)the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.
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