Paragraph 5 I1
United Kingdom
In this Schedule—
a reference to a revenue weight of more than 11,999 kilograms is to be read as a reference to a revenue weight of 12,000 kilograms or more.
a heavy goods vehicle meets Euro 6 emissions standards if it complies with the emission limits set out in Annex 1 of Regulation (EC) No. 595/2009 of the European Parliament and of the Council of 18th June 2009 on type approval of motor vehicles and engines with respect to emissions from heavy duty vehicles (Euro VI) and on access to repair and maintenance information.
For the purposes of this Schedule—
in calculating the revenue weight of a rigid goods vehicle drawing a trailer weighing less than 4,000 kilograms, the weight of the trailer is to be ignored;
in calculating the revenue weight of a rigid goods vehicle drawing a trailer weighing 4,000 kilograms or more, the weight of the trailer is to be added to the revenue weight of the vehicle.
Annotations
Textual amendments
- F1
Sch. 1 para. 5 renumbered as Sch. 1 para. 5(1) (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 10(4)(a), 12
- F2
Word in Sch. 1 para. 5(1)(a) omitted (1.8.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 10(4)(b)(i), 12
- F3
Words in Sch. 1 para. 5(1)(a) omitted (1.8.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 10(4)(b)(ii), 12
- F4
Sch. 1 para. 5(c) inserted (with effect in accordance with s. 60(9) of the amending Act) by Finance Act 2019 (c. 1), s. 60(6)(b)
- F5
Sch. 1 para. 5(2) inserted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 10(4)(c), 12
Commencement
- I1
Sch. 1 para. 5 in force at 1.4.2014 by S.I. 2014/797, art. 2
Notes on Schedule 1
Textual amendments
- F1
Sch. 1 Table 1 substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 98(2)(4)
- F2
Sch. 1 Table 1A substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 98(3)(4)
- F3
Sch. 1 Table 1B inserted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 10(7), 12
- F4
Sch. 1 Tables 2-5 omitted (1.8.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 10(8), 12