SCHEDULES

SCHEDULE 4 Vehicle Excise and Registration

Part III Rates

Vehicles used for exceptional loads

12

1

Paragraph 6 of Schedule 1 to the 1994 Act (vehicles used for exceptional loads) shall be amended as follows.

2

In sub-paragraph (2) (annual rate of duty) for “£5,000” there shall be substituted “ the heavy tractive unit rate ”.

3

The following sub-paragraph shall be inserted after sub-paragraph (3)—

3A

In sub-paragraph (2) the reference to the heavy tractive unit rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 11, to a tractive unit which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 38,000 kilograms and not exceeding 44,000 kilograms.