Explanatory note

Section 18(2)(a) of the Finance Act 1993 amends paragraph 2 of Schedule 4A to the Vehicles (Excise) Act 1971 so as to increase the annual rate of vehicles excise duty on vehicles used for carrying or drawing exceptional loads from £3,250 to £4,250 in relation to licences taken out after 16th March 1993 and before the appointed day. Section 18(2)(b) provides for a further increase to £5,000 in relation to licences taken out on or after the appointed day.

This Order appoints 30th November 1993 as the appointed day for the purposes of section 18(2).