{
  "url": "https://openlegislation.uk/finance-act-1995/schedule-4/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-1995/schedule-4/paragraph-13.json",
  "legislation": "ukpga/1995/4",
  "legislation_title": "Finance Act 1995",
  "legislation_url": "https://openlegislation.uk/finance-act-1995",
  "path": "schedule/4/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) Paragraph 7 of Schedule 1 to the 1994 Act (haulage vehicles) shall be amended as follows.\n(2) In sub-paragraph (1) for paragraphs (a) and (b) (rate of £100 for showmen’s vehicles and of £330 for other haulage vehicles) there shall be substituted—\n“(a) if it is a showman’s vehicle, the same as the basic goods vehicle rate;\n(b) in any other case, the general haulage vehicle rate.”\n(3) The following sub-paragraphs shall be inserted after sub-paragraph (2)—\n“(3) In sub-paragraph (1) the reference to the basic goods vehicle rate is 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(4) In sub-paragraph (1) the reference to the general haulage vehicle rate is to 75 per cent. of the rate applicable, by virtue of sub-paragraph (1) of paragraph 11, to a tractive unit which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 12,000 kilograms and not exceeding 16,000 kilograms.\n(5) Where an amount arrived at in accordance with sub-paragraph (4) 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(6) Where an amount arrived at in accordance with sub-paragraph (4) 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/13",
    "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."
}