# Finance Act 2000, Paragraph 6


(1) In the following provisions—
(a) in paragraph 11(1), after “Subject to sub-paragraphs (2) and (3)", and
(b) in paragraph 11A(2), after “Subject to sub-paragraph (3)",
insert “ and paragraph 11C ”.
(2) After paragraph 11B insert—
“11C (1) This paragraph applies to a tractive unit that—
(a) has a revenue weight exceeding 41,000 kilograms but not exceeding 44,000 kilograms,
(b) has 3 or more axles and is used exclusively for the conveyance of semi-trailers with 3 or more axles,
(c) is of a type that could lawfully be used on a public road immediately before 21st March 2000, and
(d) complies with the requirements in force immediately before that date for use on a public road.
(2) The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies is—
(a) in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, £1,280;
(b) in the case of a vehicle with respect to which those requirements are satisfied, £280.”.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/5/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-5/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.