{
  "url": "https://openlegislation.uk/finance-act-1995/schedule-4/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-1995/schedule-4/paragraph-11.json",
  "legislation": "ukpga/1995/4",
  "legislation_title": "Finance Act 1995",
  "legislation_url": "https://openlegislation.uk/finance-act-1995",
  "path": "schedule/4/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) Paragraph 5 of Schedule 1 to the 1994 Act (recovery vehicles) shall be amended as follows.\n(2) In sub-paragraph (1) (annual rate of duty of £85) for the words “is £85” there shall be substituted\n“is—\n(a) if it has a revenue weight exceeding 3,500 kilograms and not exceeding 12,000 kilograms, the same as the basic goods vehicle rate;\n(b) if it has a revenue weight exceeding 12,000 kilograms and not exceeding 25,000 kilograms, 300 per cent. of the basic goods vehicle rate;\n(c) if it has a revenue weight exceeding 25,000 kilograms, 500 per cent. of the basic goods vehicle rate.”\n(3) The following sub-paragraphs shall be inserted after sub-paragraph (5)—\n“(6) In sub-paragraph (1) references to the basic goods vehicle rate are to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms.\n(7) Where an amount arrived at in accordance with sub-paragraph (1)(b) or (c) is an amount—\n(a) which is not a multiple of £10, and\n(b) which on division by ten does not produce a remainder of £5,\nthe rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10.\n(8) Where an amount arrived at in accordance with sub-paragraph (1)(b) or (c) is an amount which on division by ten produces a remainder of £5, the rate is the amount arrived at increased by £5.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1995/4/schedule/4/paragraph/11",
    "retrieved_at": "2026-10-29T09:33:25.980862+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."
}