{
  "url": "https://openlegislation.uk/finance-act-2001/section-10",
  "json_url": "https://openlegislation.uk/finance-act-2001/section-10.json",
  "legislation": "ukpga/2001/9",
  "legislation_title": "Finance Act 2001",
  "legislation_url": "https://openlegislation.uk/finance-act-2001",
  "path": "section/10",
  "kind": "section",
  "number": "10",
  "heading": "Rates of duty for vehicles used for exceptional loads",
  "text": "(1) Part 6 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of vehicle excise duty: vehicles used for exceptional loads) is amended as follows.\n(2) In paragraph 6(2A)(a) (vehicles not satisfying reduced pollution requirements), for “£5,170” substitute “ £2,585 ”.\n(3) In paragraph 6(2A)(b) (vehicles satisfying reduced pollution requirements), for “£4,170” substitute “ £2,085 ”.\n(4) The provisions of this section apply in relation to licences issued on or after 1st December 2001.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/9/section/10",
    "retrieved_at": "2026-10-29T09:20:10.469456+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}