Paragraph 4A F1
United Kingdom
The annual rate of vehicle excise duty applicable to a special concessionary vehicle is 25 per cent. of the general rate specified in paragraph 1(2).
Where an amount arrived at in accordance with sub-paragraph (1) is an amount—
which is not a multiple of £5, and
which on division by five does not produce a remainder of £2.50,
the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £5.
Where an amount arrived at in accordance with sub-paragraph (1) is an amount which on division by five produces a remainder of £2.50, the rate is the amount arrived at increased by £2.50.
Annotations
Textual amendments
- F1
Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16
Notes on Part IVA
Textual amendments
- F1
Sch. 1 Pt. IVA (paras. 4A-4H) repealed (retrospectiveto 1.4.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. 1(3), note 2