Part 1

EXCISE DUTIES

Vehicle excise duty

Rates of duty for recovery vehicles
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1
In Part 5 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (annual rates of vehicle excise duty: recovery vehicles), paragraph 5(1) is amended as follows.
2
For paragraphs (a) and (b) substitute—
a
if it has a revenue weight exceeding 3,500 kilograms and not exceeding 25,000 kilograms, the same as the basic goods vehicle rate;
.
3
In paragraph (c) (vehicle with revenue weight exceeding 25,000 kilograms charged at 500 per cent of basic goods vehicle rate), for “500” substitute “ 250 ”.
4
The provisions of this section apply in relation to licences issued on or after 1st December 2001.