{
  "url": "https://openlegislation.uk/finance-act-1982/schedule-5/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-1982/schedule-5/paragraph-3.json",
  "legislation": "ukpga/1982/39",
  "legislation_title": "Finance Act 1982",
  "legislation_url": "https://openlegislation.uk/finance-act-1982",
  "path": "schedule/5/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) 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—\n(a) the plated gross weight of the vehicle; and\n(b) the number of axles on the vehicle.\n(2) If a rigid goods vehicle to which sub-paragraph (1) above applies is used for drawing a trailer which—\n(a) has a plated gross weight exceeding 4 tonnes; and\n(b) when so drawn, is used for the conveyance of goods or burden;\nthe 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1982/39/schedule/5/paragraph/3",
    "retrieved_at": "2026-10-29T10:10:59.328177+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}