# Finance Act 1982, Paragraph 4

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

(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.

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Source: https://www.legislation.gov.uk/ukpga/1982/39/schedule/5/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-1982/schedule-5/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.