Paragraph 3
United Kingdom
Subject to the provisions of this Schedule, the annual rate of duty applicable to a goods vehicle which is a rigid goods vehicle and has a plated gross weight which exceeds 12 tonnes shall be determined in accordance with Table A in Part II of this Schedule by reference to—
the plated gross weight of the vehicle; and
the number of axles on the vehicle.
If a rigid goods vehicle to which sub-paragraph (1) above applies is used for drawing a trailer which—
has a plated gross weight exceeding 4 tonnes; and
when so drawn, is used for the conveyance of goods or burden;
the annual rate of duty applicable to it in accordance with that sub-paragraph shall be increased by the amount of the supplement which, in accordance with Table B in Part II of this Schedule, is appropriate to the gross plated weight of the trailer being drawn.
Notes on Schedule 5
Modifications
- C1
The text of Sch. 5 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991