Paragraph 4

United Kingdom

(1)

This paragraph applies to a tractor unit which has a plated train weight exceeding 12 tonnes.

(2)

The annual rate of duty applicable to a tractor unit to which this paragraph applies and which has not more than two axles shall be determined, subject to the followingh provisions of this Schedule, in accordance with Table C in Part II of this Schedule by reference to—

(a)

the plated train weight of the tractor unit; and

(b)

the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.

(3)

The annual rate of duty applicable to a tractor unit to which this paragraph applies and which has three or more axles shall be determined subject to the following provisions of this Schedule in accordance with Table D in Part II of this Schedule by reference to—

(a)

the plated train weight of the tractor unit; and

(b)

the types of semi-trailers, distinguished according to the number of their axles, which are to drawn by it.

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C1: The text of Sch. 5 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991