Paragraph 7 I1

In paragraph 7 of that Schedule (annual rates of vehicle excise duty for haulage vehicles), in sub-paragraph (1)(b), for “the general haulage vehicle rate" there shall be substituted “ the rate specified in sub-paragraph (3A) ”.

In sub-paragraph (3) of that paragraph, for “which falls" there shall be substituted

“which—

(a)

is not a vehicle with respect to which the reduced pollution requirements are satisfied; and

(b)

falls”.

After that sub-paragraph there shall be inserted the following sub-paragraph—

“(3A)

The rate referred to in sub-paragraph (1)(b) is—

(a)

in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, £350; and

(b)

in the case of a vehicle with respect to which those requirements are satisfied, the general rate specified in paragraph 1(2).”

Sub-paragraphs (4), (5) and (6) of that paragraph shall cease to have effect.