# Finance Act 1982, Paragraph 3

Extent: E+W+S+N.I.

(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—
(a) the plated gross weight of the vehicle; and
(b) the number of axles on the vehicle.
(2) If a rigid goods vehicle to which sub-paragraph (1) above applies is used for drawing a trailer which—
(a) has a plated gross weight exceeding 4 tonnes; and
(b) 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.

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Source: https://www.legislation.gov.uk/ukpga/1982/39/schedule/5/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-1982/schedule-5/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.