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9(1)Part IV of Schedule 1 to the 1994 Act (special machines) shall be amended as follows.
(2)For the heading “SPECIAL MACHINES” there shall be substituted “SPECIAL VEHICLES”.
(3)In paragraph 4(1) (annual rate of £35) for the words “special machine is £35” there shall be substituted “special vehicle is the same as the basic goods vehicle rate”.
(4)In paragraph 4(2) (definition of “special machine”)—
(a)for the words ““special machine” means” there shall be substituted ““special vehicle” means a vehicle which has a revenue weight exceeding 3,500 kilograms and is”;
(b)paragraphs (a), (b) and (f) (tractors, agricultural engines and mowing machines) shall be omitted;
(c)after paragraph (e) there shall be inserted—
“(ee)a road roller.”
(5)Paragraph 4(3) (definition of “tractor”) shall be omitted.
(6)The following sub-paragraph shall be inserted after sub-paragraph (6) of paragraph 4—
“(7)In sub-paragraph (1) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms.”
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