PART I

Customs and Excise

Vehicles excise duty: Great Britain
5
1
The Vehicles (Excise) Act 1971 shall be amended as follows.
2
For the provisions of Part II of Schedules 1 to 5 (annual rates of duty) there shall be substituted the provisions set out in Schedule 3 to this Act.
3
In subsection (5) of section 16 (rates of duty for trade licences), including that subsection as set out in paragraph 12 of Part I of Schedule 7, for " £35 " and " £7 " there shall be substituted respectively " £40 " and " £8 ".
4
For Schedule 4 (annual rates of duty on goods vehicles) there shall be substituted the provisions of Part A of Schedule 5 to this Act (which shall, accordingly, have effect as Schedule 4 to the Act of 1971).
5
In section 2(1) (duration of licences), for paragraph (c) there shall be substituted the following paragraph—
c
in the case of any vehicle which is authorised to be used on roads by virtue of an order made under section 42(1) of the Road Traffic Act 1972 and—
i
in respect of which duty is chargeable by reference to an annual rate applicable in accordance with the provisions of Schedule 3 to this Act; or
ii
which is a goods vehicle the unladen weight of which exceeds eleven tons ;
for any period of seven consecutive days (such a licence being referred to in this Act as a ' seven day licence') ;
6
In section 38(4) (meaning of " unladen weight"), after the word " Act" there shall be inserted the words ", except in Schedule 4,
; and in Schedule 6 (provisions as to the computation of unladen weights) paragraphs 3 and 5 shall cease to have effect and in paragraph 4 for the words " Schedules 3 and 4 " there shall be substituted the words " Schedule 3 ".
7
Subsections (2) and (3) above apply in relation to licences taken out after 9th March 1982 and subsections (4) to (6) above apply in relation to licences first having effect after 30th September 1982.
1971 c. 10.
1972 c. 20.