SCHEDULES
SCHEDULE 4

Vehicle excise duty: enforcement provisions for graduated rates

Powers exercisable where licence issued on basis of incorrect application
4
The powers conferred by paragraphs 5 to 11 below are exercisable in a case where—
a
a vehicle licence is issued to a person on the basis of an application stating that the vehicle—
i
is a vehicle to which this Schedule applies, or
ii
is a vehicle to which this Schedule applies in respect of which a particular amount of vehicle excise duty falls to be paid, and
b
the vehicle is not such a vehicle or, as the case may be, is one in respect of which duty falls to be paid at a higher rate.