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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations further amend the Road Vehicles (Excise) (Prescribed Particulars) Regulations 1981.

Regulation 3, with the Schedule, makes provision for the class of vehicles used for carrying or drawing exceptional loads, established with effect from 1st June 1988 under a resolution pursuant to section 5 of the Provisional Collection of Taxes Act 1968 (c. 2) which was passed by the House of Commons on 15 March 1988.