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.