{
  "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994",
  "json_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994.json",
  "id": "ukpga/1971/10",
  "title": "Vehicles (Excise) Act 1971 (Repealed 1.9.1994)",
  "short_title": "Vehicles (Excise) Act 1971 (Repealed 1.9.1994)",
  "long_title": "An Act to consolidate certain enactments relating to excise duties on mechanically propelled vehicles, and to the licensing and registration of such vehicles with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.",
  "citation": "1971 c. 10",
  "type": "ukpga",
  "year": "1971",
  "number": "10",
  "version": "current",
  "date": "1971-03-16",
  "revised": true,
  "valid_from": "1994-09-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "crossheading/excise-duty-on-and-licensing-of-mechanically-propelled-vehicles",
      "kind": "crossheading",
      "number": null,
      "heading": "Excise duty on, and licensing of, mechanically propelled vehicles",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Charge of duty.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/excise-duty-on-and-licensing-of-mechanically-propelled-vehicles"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Commencement and duration of licences, and rate of duty.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/excise-duty-on-and-licensing-of-mechanically-propelled-vehicles"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Collection of duty, etc.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/excise-duty-on-and-licensing-of-mechanically-propelled-vehicles"
    },
    {
      "path": "crossheading/exemptions-from-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemptions from duty",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": null
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Exemptions from duty of certain descriptions of vehicle.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/exemptions-from-duty"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Exemptions from duty in connection with vehicle testing, etc.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/exemptions-from-duty"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Exemptions from duty in respect of vehicles acquired by overseas residents.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/exemptions-from-duty"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Miscellaneous exemptions from duty.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/exemptions-from-duty"
    },
    {
      "path": "crossheading/liability-to-pay-duty-and-consequences-of-nonpayment-thereof",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability to pay duty and consequences of non-payment thereof",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": null
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Using and keeping vehicles without a licence.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-8",
      "extent": "E+W+S",
      "status": null,
      "parent": "crossheading/liability-to-pay-duty-and-consequences-of-nonpayment-thereof"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Additional liability for keeping unlicensed vehicle.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/liability-to-pay-duty-and-consequences-of-nonpayment-thereof"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Continuous liability for duty.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-10",
      "extent": "E+W+S",
      "status": null,
      "parent": "crossheading/liability-to-pay-duty-and-consequences-of-nonpayment-thereof"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Provisions supplementary to s. 10.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-11",
      "extent": "E+W+S",
      "status": null,
      "parent": "crossheading/liability-to-pay-duty-and-consequences-of-nonpayment-thereof"
    },
    {
      "path": "crossheading/issue-exhibition-exchange-surrender-etc-of-licences",
      "kind": "crossheading",
      "number": null,
      "heading": "Issue, exhibition, exchange, surrender, etc. of licences",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": null
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Issue and exhibition of licences.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/issue-exhibition-exchange-surrender-etc-of-licences"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Temporary licences.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/issue-exhibition-exchange-surrender-etc-of-licences"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Issue, etc. of temporary licences by motor dealers.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-14",
      "extent": "E+W+S",
      "status": null,
      "parent": "crossheading/issue-exhibition-exchange-surrender-etc-of-licences"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Provisions supplementary to s. 14.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-15",
      "extent": "E+W+S",
      "status": null,
      "parent": "crossheading/issue-exhibition-exchange-surrender-etc-of-licences"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Trade licences.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/issue-exhibition-exchange-surrender-etc-of-licences"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Surrender of licences.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-17",
      "extent": "E+W+S",
      "status": null,
      "parent": "crossheading/issue-exhibition-exchange-surrender-etc-of-licences"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Alteration of vehicle or of its use.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/issue-exhibition-exchange-surrender-etc-of-licences"
    },
    {
      "path": "section/18A",
      "kind": "section",
      "number": "18A",
      "heading": "Additional liability in relation to alteration of vehicle or its use.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-18A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/issue-exhibition-exchange-surrender-etc-of-licences"
    },
    {
      "path": "crossheading/rebate-of-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Rebate of duty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/18B",
      "kind": "section",
      "number": "18B",
      "heading": "Combined transport of goods.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-18B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/rebate-of-duty"
    },
    {
      "path": "crossheading/registration-and-registration-marks-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Registration and registration marks, etc.",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": null
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Registration and registration marks.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-19",
      "extent": "E+W+S",
      "status": null,
      "parent": "crossheading/registration-and-registration-marks-etc"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Issue etc. of vehicle registration marks by motor dealers.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-20",
      "extent": "E+W+S",
      "status": null,
      "parent": "crossheading/registration-and-registration-marks-etc"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "crossheading/registration-and-registration-marks-etc"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Failure to fix, and obscuration of, marks and signs.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-22",
      "extent": "E+W",
      "status": null,
      "parent": "crossheading/registration-and-registration-marks-etc"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Regulations with respect to the transfer and identification of vehicles.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-23",
      "extent": "E+W+S",
      "status": null,
      "parent": "crossheading/registration-and-registration-marks-etc"
    },
    {
      "path": "crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Marking of engines and bodies.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-24",
      "extent": "E+W+S",
      "status": null,
      "parent": "crossheading/miscellaneous"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Review of Secretary of State’s decisions relating to motor traders, etc.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/miscellaneous"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Forgery and false information.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/miscellaneous"
    },
    {
      "path": "section/26A",
      "kind": "section",
      "number": "26A",
      "heading": "Dishonoured cheques: additional liability in certain cases.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-26A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/miscellaneous"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Duty to give information.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/miscellaneous"
    },
    {
      "path": "crossheading/legal-proceedings-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Legal proceedings etc.",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Institution and conduct of proceedings in England and Wales.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/legal-proceedings-etc"
    },
    {
      "path": "section/28A",
      "kind": "section",
      "number": "28A",
      "heading": "Institution of proceedings in Northern Ireland.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-28A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/legal-proceedings-etc"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Institution and conduct of proceedings in Scotland.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/legal-proceedings-etc"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Limitation on the bringing of proceedings for recovery of underpayments and overpayments of duty.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-30",
      "extent": "E+W+S",
      "status": null,
      "parent": "crossheading/legal-proceedings-etc"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Admissibility of records as evidence.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/legal-proceedings-etc"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Evidence of admissions in certain proceedings.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-32",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/legal-proceedings-etc"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Burden of proof in certain proceedings.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/legal-proceedings-etc"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "Fixing of amount payable under s. 9 on plea of guilty by absent accused.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-34",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/legal-proceedings-etc"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Application of fines, penalties and forfeitures.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-35",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/legal-proceedings-etc"
    },
    {
      "path": "crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-36",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "crossheading/supplementary"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "Regulations.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-37",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/supplementary"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Interpretation.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-38",
      "extent": "E+W+S",
      "status": null,
      "parent": "crossheading/supplementary"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Transitional provisions, savings, repeals and revocation.",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-39",
      "extent": "E+W+S",
      "status": null,
      "parent": "crossheading/supplementary"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-40",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/supplementary"
    },
    {
      "path": "schedule/1n1",
      "kind": "schedule",
      "number": "1",
      "heading": "Annual Rates of Duty on Certain Vehicles not Exceeding 450 kg. in Weight Unladen",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/part/In1",
      "kind": "part",
      "number": "I",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n1"
    },
    {
      "path": "part/In1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/part-In1/paragraph-1",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/1/part/In1"
    },
    {
      "path": "part/In1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/part-In1/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/In1"
    },
    {
      "path": "schedule/1/part/IIn1",
      "kind": "part",
      "number": "II",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/part-IIn1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n1"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "Annual Rates of Duty on Hackney Carriages",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2/part/I",
      "kind": "part",
      "number": "I",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-2/paragraph-1",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/2/part/I"
    },
    {
      "path": "schedule/2/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-2/paragraph-2",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/2/part/I"
    },
    {
      "path": "schedule/2/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-2/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/2/part/I"
    },
    {
      "path": "schedule/2/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-2/paragraph-4",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/2/part/I"
    },
    {
      "path": "schedule/2/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-2/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/2/part/I"
    },
    {
      "path": "schedule/2/part/II",
      "kind": "part",
      "number": "II",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-2/part-II",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "3",
      "heading": "Annual Rates of Duty on Tractors, etc.",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3/part/I",
      "kind": "part",
      "number": "I",
      "heading": null,
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-3/paragraph-1",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/3/part/I"
    },
    {
      "path": "schedule/3/paragraph/1A",
      "kind": "paragraph",
      "number": "1A",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-3/paragraph-1A",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/3/part/I"
    },
    {
      "path": "schedule/3/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-3/paragraph-2",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/3/part/I"
    },
    {
      "path": "schedule/3/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-3/paragraph-3",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/3/part/I"
    },
    {
      "path": "schedule/3/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-3/paragraph-4",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/3/part/I"
    },
    {
      "path": "schedule/3/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-3/paragraph-5",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/3/part/I"
    },
    {
      "path": "schedule/3/paragraph/5A",
      "kind": "paragraph",
      "number": "5A",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-3/paragraph-5A",
      "extent": "E+W+S",
      "status": "repealed",
      "parent": "schedule/3/part/I"
    },
    {
      "path": "schedule/3/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-3/paragraph-6",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/3/part/I"
    },
    {
      "path": "schedule/3/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-3/paragraph-7",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/3/part/I"
    },
    {
      "path": "schedule/3/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-3/paragraph-8",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/3/part/I"
    },
    {
      "path": "schedule/3/part/II",
      "kind": "part",
      "number": "II",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-3/part-II",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/1n2",
      "kind": "schedule",
      "number": "[SCHEDULE 4]",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/part/In2",
      "kind": "part",
      "number": "I",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/part-In2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/part/General/Provisions",
      "kind": "part",
      "number": "General Provisions",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/part/General/Provisions/crossheading/vehicles-chargeable-at-the-basic-rate-of-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Vehicles chargeable at the basic rate of duty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions"
    },
    {
      "path": "part/General/Provisions/crossheading/vehicles-chargeable-at-the-basic-rate-of-duty/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/part-General/Provisions/crossheading-vehicles-chargeable-at-the-basic-rate-of-duty/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions/crossheading/vehicles-chargeable-at-the-basic-rate-of-duty"
    },
    {
      "path": "schedule/1/part/General/Provisions/crossheading/vehicles-exceeding-75-but-not-exceeding-12-tonnes-plated-weight",
      "kind": "crossheading",
      "number": null,
      "heading": "Rigid goods vehicles exceeding 7,500 kilograms plated gross weight",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions"
    },
    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions/crossheading/vehicles-exceeding-75-but-not-exceeding-12-tonnes-plated-weight"
    },
    {
      "path": "schedule/1/part/General/Provisions/crossheading/rigid-goods-vehicles-exceeding-12-tonnes-plated-gross-weight",
      "kind": "crossheading",
      "number": null,
      "heading": "Rigid goods vehicles exceeding 12 tonnes plated gross weight",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions"
    },
    {
      "path": "part/General/Provisions/crossheading/rigid-goods-vehicles-exceeding-12-tonnes-plated-gross-weight/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/part-General/Provisions/crossheading-rigid-goods-vehicles-exceeding-12-tonnes-plated-gross-weight/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions/crossheading/rigid-goods-vehicles-exceeding-12-tonnes-plated-gross-weight"
    },
    {
      "path": "schedule/1/part/General/Provisions/crossheading/tractor-units-exceeding-12-tonnes-plated-train-weight",
      "kind": "crossheading",
      "number": null,
      "heading": "Tractor units exceeding 7,500 kilograms plated train weight",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions"
    },
    {
      "path": "part/General/Provisions/crossheading/tractor-units-exceeding-12-tonnes-plated-train-weight/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/part-General/Provisions/crossheading-tractor-units-exceeding-12-tonnes-plated-train-weight/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions/crossheading/tractor-units-exceeding-12-tonnes-plated-train-weight"
    },
    {
      "path": "schedule/1/part/General/Provisions/crossheading/special-types-of-vehicles",
      "kind": "crossheading",
      "number": null,
      "heading": "Special types of vehicles",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions"
    },
    {
      "path": "schedule/1/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/General/Provisions/crossheading/special-types-of-vehicles"
    },
    {
      "path": "schedule/1/part/General/Provisions/crossheading/farmers-goods-vehicles-and-showmens-goods-vehicles",
      "kind": "crossheading",
      "number": null,
      "heading": "Farmers’ goods vehicles and showmen’s goods vehicles",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions"
    },
    {
      "path": "schedule/1/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions/crossheading/farmers-goods-vehicles-and-showmens-goods-vehicles"
    },
    {
      "path": "schedule/1/part/General/Provisions/crossheading/smaller-goods-vehicles",
      "kind": "crossheading",
      "number": null,
      "heading": "Smaller goods vehicles",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions"
    },
    {
      "path": "schedule/1/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/General/Provisions/crossheading/smaller-goods-vehicles"
    },
    {
      "path": "schedule/1/part/General/Provisions/crossheading/vehicles-treated-as-having-reduced-plated-weights",
      "kind": "crossheading",
      "number": null,
      "heading": "Vehicles treated as having reduced plated weights",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions"
    },
    {
      "path": "schedule/1/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions/crossheading/vehicles-treated-as-having-reduced-plated-weights"
    },
    {
      "path": "schedule/1/part/General/Provisions/crossheading/plated-and-unladen-weights",
      "kind": "crossheading",
      "number": null,
      "heading": "Plated and unladen weights",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions"
    },
    {
      "path": "schedule/1/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions/crossheading/plated-and-unladen-weights"
    },
    {
      "path": "schedule/1/part/General/Provisions/crossheading/goods-vehicles-used-partly-for-private-purposes",
      "kind": "crossheading",
      "number": null,
      "heading": "Goods vehicles used partly for private purposes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions"
    },
    {
      "path": "schedule/1/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions/crossheading/goods-vehicles-used-partly-for-private-purposes"
    },
    {
      "path": "schedule/1/part/General/Provisions/crossheading/exempted-vehicles",
      "kind": "crossheading",
      "number": null,
      "heading": "Exempted vehicles",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions"
    },
    {
      "path": "schedule/1/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions/crossheading/exempted-vehicles"
    },
    {
      "path": "schedule/1/paragraph/12",
      "kind": "paragraph",
      "number": "12, 13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/General/Provisions/crossheading/exempted-vehicles"
    },
    {
      "path": "schedule/1/part/General/Provisions/crossheading/tractor-units-used-with-semitrailers-having-only-one-axle-when-duty-paid-by-reference-to-use-with-semitrailers-having-more-than-one-axle",
      "kind": "crossheading",
      "number": null,
      "heading": "Tractor units used with semi-trailers having only one axle when duty paid by reference to use with semi-trailers having more than one axle",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions"
    },
    {
      "path": "schedule/1/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions/crossheading/tractor-units-used-with-semitrailers-having-only-one-axle-when-duty-paid-by-reference-to-use-with-semitrailers-having-more-than-one-axle"
    },
    {
      "path": "schedule/1/part/General/Provisions/crossheading/tractor-units-having-two-axles-used-with-semitrailers-having-two-axles-when-duty-paid-by-reference-to-use-with-semitrailers-having-not-less-than-three-axles",
      "kind": "crossheading",
      "number": null,
      "heading": "Tractor units having two axles used with semi-trailers having two axles when duty paid by reference to use with semi-trailers having not less than three axles",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions"
    },
    {
      "path": "schedule/1/paragraph/14A",
      "kind": "paragraph",
      "number": "14A",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/paragraph-14A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions/crossheading/tractor-units-having-two-axles-used-with-semitrailers-having-two-axles-when-duty-paid-by-reference-to-use-with-semitrailers-having-not-less-than-three-axles"
    },
    {
      "path": "schedule/1/part/General/Provisions/crossheading/tractor-units-having-three-or-more-axles-used-with-semitrailers-having-only-one-axle-when-duty-paid-by-reference-to-use-with-semitrailers-having-more-than-one-axle",
      "kind": "crossheading",
      "number": null,
      "heading": "Tractor units having three or more axles used with semi-trailers having only one axle when duty paid by reference to use with semi-trailers having more than one axle",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions"
    },
    {
      "path": "schedule/1/paragraph/14B",
      "kind": "paragraph",
      "number": "14B",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/paragraph-14B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions/crossheading/tractor-units-having-three-or-more-axles-used-with-semitrailers-having-only-one-axle-when-duty-paid-by-reference-to-use-with-semitrailers-having-more-than-one-axle"
    },
    {
      "path": "schedule/1/part/General/Provisions/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions"
    },
    {
      "path": "schedule/1/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/General/Provisions/crossheading/interpretation"
    },
    {
      "path": "schedule/1/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/part/IIn2",
      "kind": "part",
      "number": "II",
      "heading": "[Table A]",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/part-IIn2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn1",
      "kind": "part",
      "number": null,
      "heading": "Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn2",
      "kind": "part",
      "number": null,
      "heading": "General Rates",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn3",
      "kind": "part",
      "number": null,
      "heading": "[Table A(1)]",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn4",
      "kind": "part",
      "number": null,
      "heading": "Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn5",
      "kind": "part",
      "number": null,
      "heading": "Rates for Farmers’Goods Vehicles",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn6",
      "kind": "part",
      "number": null,
      "heading": "[Table A(2)]",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn7",
      "kind": "part",
      "number": null,
      "heading": "Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn8",
      "kind": "part",
      "number": null,
      "heading": "Rates for Showmens’Goods Vehicles",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn9",
      "kind": "part",
      "number": null,
      "heading": "[Table B]",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn10",
      "kind": "part",
      "number": null,
      "heading": "Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn11",
      "kind": "part",
      "number": null,
      "heading": "General Rates",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn12",
      "kind": "part",
      "number": null,
      "heading": "[Table B(1)]",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn13",
      "kind": "part",
      "number": null,
      "heading": "Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn14",
      "kind": "part",
      "number": null,
      "heading": "Rates for Farmers’Goods Vehicles",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn15",
      "kind": "part",
      "number": null,
      "heading": "[Table B(2)]",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn16",
      "kind": "part",
      "number": null,
      "heading": "Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn17",
      "kind": "part",
      "number": null,
      "heading": "Rates for Showmen’s Goods Vehicles",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn18",
      "kind": "part",
      "number": null,
      "heading": "[Table C]",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn19",
      "kind": "part",
      "number": null,
      "heading": "Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn20",
      "kind": "part",
      "number": null,
      "heading": "General Rates",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn21",
      "kind": "part",
      "number": null,
      "heading": "[Table C(1)]",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn22",
      "kind": "part",
      "number": null,
      "heading": "Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn23",
      "kind": "part",
      "number": null,
      "heading": "Rates for Farmers’ Goods Vehicles",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn24",
      "kind": "part",
      "number": null,
      "heading": "[Table C(2)]",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn25",
      "kind": "part",
      "number": null,
      "heading": "Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn26",
      "kind": "part",
      "number": null,
      "heading": "Rates for Showmen’s Goods Vehicles",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn27",
      "kind": "part",
      "number": null,
      "heading": "[Table D]",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn28",
      "kind": "part",
      "number": null,
      "heading": "Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn29",
      "kind": "part",
      "number": null,
      "heading": "General Rates",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn30",
      "kind": "part",
      "number": null,
      "heading": "[Table D(1)]",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn31",
      "kind": "part",
      "number": null,
      "heading": "Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn32",
      "kind": "part",
      "number": null,
      "heading": "Rates for Farmers’ Goods Vehicles",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn32",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn33",
      "kind": "part",
      "number": null,
      "heading": "[Table D(2)]",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn34",
      "kind": "part",
      "number": null,
      "heading": "Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn34",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1/partn35",
      "kind": "part",
      "number": null,
      "heading": "Rates for Showmen’s Goods Vehicles",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/partn35",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1n2"
    },
    {
      "path": "schedule/1n3",
      "kind": "schedule",
      "number": "[SCHEDULE 4A ]",
      "heading": "Annual Rates of Duty on Vehicles Used for Carrying or Drawing Exceptional Loads",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/paragraph-3",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/1n3"
    },
    {
      "path": "schedule/5",
      "kind": "schedule",
      "number": "5",
      "heading": "Annual Rates of Duty on Vehicles not Falling Within Schedules 1 to 4 to this Act",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/5/part/I",
      "kind": "part",
      "number": "I",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-5/part-I",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/part/II",
      "kind": "part",
      "number": "II",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-5/part-II",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/6",
      "kind": "schedule",
      "number": "6",
      "heading": ". . .",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-6/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-6/paragraph-2",
      "extent": "E+W+S",
      "status": "repealed",
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-6/paragraph-3",
      "extent": "E+W+S",
      "status": "repealed",
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-6/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-6/paragraph-5",
      "extent": "E+W+S",
      "status": "repealed",
      "parent": "schedule/6"
    },
    {
      "path": "schedule/7",
      "kind": "schedule",
      "number": "7",
      "heading": "Transitional Provisions",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/7/part/I",
      "kind": "part",
      "number": "I",
      "heading": "Modifications of this Act relating to the system of Vehicle Licensing and Registration etc.",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/part/I/crossheading/excise-duty-on-and-licensing-of-mechanically-propelled-vehicles",
      "kind": "crossheading",
      "number": null,
      "heading": "Excise duty on, and licensing of, mechanically propelled vehicles",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/I"
    },
    {
      "path": "schedule/7/part/I/crossheading/excise-duty-on-and-licensing-of-mechanically-propelled-vehicles/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-I/crossheading-excise-duty-on-and-licensing-of-mechanically-propelled-vehicles/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/I/crossheading/excise-duty-on-and-licensing-of-mechanically-propelled-vehicles"
    },
    {
      "path": "schedule/7/part/I/crossheading/excise-duty-on-and-licensing-of-mechanically-propelled-vehicles/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-I/crossheading-excise-duty-on-and-licensing-of-mechanically-propelled-vehicles/paragraph-2",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/I/crossheading/excise-duty-on-and-licensing-of-mechanically-propelled-vehicles"
    },
    {
      "path": "schedule/7/part/I/crossheading/excise-duty-on-and-licensing-of-mechanically-propelled-vehicles/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-I/crossheading-excise-duty-on-and-licensing-of-mechanically-propelled-vehicles/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/I/crossheading/excise-duty-on-and-licensing-of-mechanically-propelled-vehicles"
    },
    {
      "path": "schedule/7/part/I/crossheading/excise-duty-on-and-licensing-of-mechanically-propelled-vehicles/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-I/crossheading-excise-duty-on-and-licensing-of-mechanically-propelled-vehicles/paragraph-4",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/I/crossheading/excise-duty-on-and-licensing-of-mechanically-propelled-vehicles"
    },
    {
      "path": "schedule/7/part/I/crossheading/excise-duty-on-and-licensing-of-mechanically-propelled-vehicles/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-I/crossheading-excise-duty-on-and-licensing-of-mechanically-propelled-vehicles/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/I/crossheading/excise-duty-on-and-licensing-of-mechanically-propelled-vehicles"
    },
    {
      "path": "schedule/7/part/I/crossheading/liability-to-pay-duty-and-consequences-of-nonpayment-thereof",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability to pay duty and consequences of non-payment thereof",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/I"
    },
    {
      "path": "schedule/7/part/I/crossheading/liability-to-pay-duty-and-consequences-of-nonpayment-thereof/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-I/crossheading-liability-to-pay-duty-and-consequences-of-nonpayment-thereof/paragraph-6",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/I/crossheading/liability-to-pay-duty-and-consequences-of-nonpayment-thereof"
    },
    {
      "path": "schedule/7/part/I/crossheading/liability-to-pay-duty-and-consequences-of-nonpayment-thereof/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-I/crossheading-liability-to-pay-duty-and-consequences-of-nonpayment-thereof/paragraph-7",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/I/crossheading/liability-to-pay-duty-and-consequences-of-nonpayment-thereof"
    },
    {
      "path": "schedule/7/part/I/crossheading/liability-to-pay-duty-and-consequences-of-nonpayment-thereof/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-I/crossheading-liability-to-pay-duty-and-consequences-of-nonpayment-thereof/paragraph-8",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/I/crossheading/liability-to-pay-duty-and-consequences-of-nonpayment-thereof"
    },
    {
      "path": "schedule/7/part/I/crossheading/issue-exhibition-exchange-surrender-etc-of-licences",
      "kind": "crossheading",
      "number": null,
      "heading": "Issue, exhibition, exchange, surrender, etc. of licences",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/I"
    },
    {
      "path": "schedule/7/part/I/crossheading/issue-exhibition-exchange-surrender-etc-of-licences/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-I/crossheading-issue-exhibition-exchange-surrender-etc-of-licences/paragraph-9",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/I/crossheading/issue-exhibition-exchange-surrender-etc-of-licences"
    },
    {
      "path": "schedule/7/part/I/crossheading/issue-exhibition-exchange-surrender-etc-of-licences/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-I/crossheading-issue-exhibition-exchange-surrender-etc-of-licences/paragraph-10",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/I/crossheading/issue-exhibition-exchange-surrender-etc-of-licences"
    },
    {
      "path": "schedule/7/part/I/crossheading/issue-exhibition-exchange-surrender-etc-of-licences/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-I/crossheading-issue-exhibition-exchange-surrender-etc-of-licences/paragraph-11",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/I/crossheading/issue-exhibition-exchange-surrender-etc-of-licences"
    },
    {
      "path": "schedule/7/part/I/crossheading/issue-exhibition-exchange-surrender-etc-of-licences/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-I/crossheading-issue-exhibition-exchange-surrender-etc-of-licences/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/I/crossheading/issue-exhibition-exchange-surrender-etc-of-licences"
    },
    {
      "path": "schedule/7/part/I/crossheading/issue-exhibition-exchange-surrender-etc-of-licences/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-I/crossheading-issue-exhibition-exchange-surrender-etc-of-licences/paragraph-13",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/I/crossheading/issue-exhibition-exchange-surrender-etc-of-licences"
    },
    {
      "path": "schedule/7/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/paragraph-14",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/I/crossheading/issue-exhibition-exchange-surrender-etc-of-licences"
    },
    {
      "path": "schedule/7/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/paragraph-15",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/I/crossheading/issue-exhibition-exchange-surrender-etc-of-licences"
    },
    {
      "path": "schedule/7/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/paragraph-16",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/I/crossheading/issue-exhibition-exchange-surrender-etc-of-licences"
    },
    {
      "path": "schedule/7/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/paragraph-17",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/I/crossheading/issue-exhibition-exchange-surrender-etc-of-licences"
    },
    {
      "path": "schedule/7/paragraph/17A",
      "kind": "paragraph",
      "number": "17A",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/paragraph-17A",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/I/crossheading/issue-exhibition-exchange-surrender-etc-of-licences"
    },
    {
      "path": "schedule/7/part/I/crossheading/registration-and-registration-marks-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Registration and registration marks, etc.",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/I"
    },
    {
      "path": "schedule/7/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/paragraph-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/7/part/I/crossheading/registration-and-registration-marks-etc"
    },
    {
      "path": "schedule/7/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/7/part/I/crossheading/registration-and-registration-marks-etc"
    },
    {
      "path": "schedule/7/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/paragraph-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/I/crossheading/registration-and-registration-marks-etc"
    },
    {
      "path": "schedule/7/part/I/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/I"
    },
    {
      "path": "schedule/7/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/7/part/I/crossheading/miscellaneous"
    },
    {
      "path": "schedule/7/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/paragraph-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/7/part/I/crossheading/miscellaneous"
    },
    {
      "path": "schedule/7/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/paragraph-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/I/crossheading/miscellaneous"
    },
    {
      "path": "schedule/7/part/I/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/I"
    },
    {
      "path": "schedule/7/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/paragraph-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/I/crossheading/supplementary"
    },
    {
      "path": "schedule/7/part/II",
      "kind": "part",
      "number": "II",
      "heading": "Other Transitional Provisions and Savings",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/part/II/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-II/paragraph-1",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/II"
    },
    {
      "path": "schedule/7/part/II/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-II/paragraph-2",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/II"
    },
    {
      "path": "schedule/7/part/II/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-II/paragraph-3",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/II"
    },
    {
      "path": "schedule/7/part/II/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-II/paragraph-4",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/II"
    },
    {
      "path": "schedule/7/part/II/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-II/paragraph-5",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/II"
    },
    {
      "path": "schedule/7/part/II/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-II/paragraph-6",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/II"
    },
    {
      "path": "schedule/7/part/II/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-II/paragraph-7",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/II"
    },
    {
      "path": "schedule/7/part/II/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-II/paragraph-8",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/II"
    },
    {
      "path": "schedule/7/part/II/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-II/paragraph-9",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/II"
    },
    {
      "path": "schedule/7/part/II/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-II/paragraph-10",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/II"
    },
    {
      "path": "schedule/7/part/II/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-II/paragraph-11",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/II"
    },
    {
      "path": "schedule/7/part/II/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-II/paragraph-12",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/II"
    },
    {
      "path": "schedule/7/part/II/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/part-II/paragraph-13",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/7/part/II"
    },
    {
      "path": "schedule/8",
      "kind": "schedule",
      "number": "8",
      "heading": "REPEALS AND REVOCATION",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/8/part/I",
      "kind": "part",
      "number": "I",
      "heading": "ENACTMENTS REPEALED",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-8/part-I",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/part/II",
      "kind": "part",
      "number": "II",
      "heading": "ORDER REVOKED",
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-8/part-II",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/8"
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2025-03-20",
      "size": 4684736,
      "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/pdf/ukpga_19710010_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukpga/1971/10/pdfs/ukpga_19710010_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/changes/by-it.json",
  "instruments_made_under": 13,
  "instruments_made_under_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1971/10",
    "retrieved_at": "2026-10-29T10:50:25.629684+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}