{
  "url": "https://openlegislation.uk/finance-act-1995/schedule-4/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-1995/schedule-4/paragraph-9.json",
  "legislation": "ukpga/1995/4",
  "legislation_title": "Finance Act 1995",
  "legislation_url": "https://openlegislation.uk/finance-act-1995",
  "path": "schedule/4/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) Part IV of Schedule 1 to the 1994 Act (special machines) shall be amended as follows.\n(2) For the heading “SPECIAL MACHINES” there shall be substituted “ SPECIAL VEHICLES ”.\n(3) In paragraph 4(1) (annual rate of £35) for the words “special machine is £35” there shall be substituted “ special vehicle is the same as the basic goods vehicle rate ”.\n(4) In paragraph 4(2) (definition of “special machine”)—\n(a) for the words “ “special machine” means” there shall be substituted “ “special vehicle” means a vehicle which has a revenue weight exceeding 3,500 kilograms and is ”;\n(b) paragraphs (a), (b) and (f) (tractors, agricultural engines and mowing machines) shall be omitted;\n(c) after paragraph (e) there shall be inserted—\n“(ee) a road roller.”\n(5) Paragraph 4(3) (definition of “tractor”) shall be omitted.\n(6) The following sub-paragraph shall be inserted after sub-paragraph (6) of paragraph 4—\n“(7) 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.”",
  "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/9",
    "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."
}