11(1)In consequence of the amendments made by paragraph 10, in Part 8 of Schedule 1 to VERA 1994 (annual rates of duty: goods vehicles), paragraph 10 (relevant rigid goods vehicles) is amended as follows.
(2)After sub-paragraph (2) insert—
“(2A)In this paragraph, references to “the tables” are to the tables mentioned in sub-paragraph (6).”
(3)In sub-paragraph (3)—
(a)in the opening words omit “following”;
(b)in paragraph (c), for “appropriate HGV road user levy band” substitute “vehicle excise duty band”.
(4)For sub-paragraph (5) substitute—
“(5A)The “vehicle excise duty band” in relation to a vehicle is determined in accordance with the following table—
| Revenue weight of vehicle | 2 axle vehicle | 3 axle vehicle | 4 or more axle vehicle | |
|---|---|---|---|---|
| Exceeding | Not exceeding | |||
| kgs | kgs | Band | Band | Band |
| 11,999 | 15,000 | B(T) | B(T) | B(T) |
| 15,000 | 21,000 | D(T) | B(T) | B(T) |
| 21,000 | 23,000 | E(T) | C(T) | B(T) |
| 23,000 | 25,000 | E(T) | D(T) | C(T) |
| 25,000 | 27,000 | E(T) | D(T) | D(T) |
| 27,000 | 44,000 | E(T) | E(T) | E(T)”. |
(5)In each of the tables after sub-paragraph (6), in the headings to column 1, for “Appropriate HGV road user levy band” substitute “Vehicle excise duty band”.