Vehicles (Excise) Act 1971 (Repealed 1.9.1994) in Northern Ireland

1971 c. 10 · Enacted 16 March 1971 · Extends to United Kingdom

Contents

1. 1Charge of duty.
2. 2Commencement and duration of licences, and rate of duty.
3. 3Collection of duty, etc.
4. 4Exemptions from duty of certain descriptions of vehicle.
5. 5Exemptions from duty in connection with vehicle testing, etc.
6. 6Exemptions from duty in respect of vehicles acquired by overseas residents.
7. 7Miscellaneous exemptions from duty.
8. 9Additional liability for keeping unlicensed vehicle.
9. 12Issue and exhibition of licences.
10. 13Temporary licences.
11. 16Trade licences.
12. 18Alteration of vehicle or of its use.
13. 18AAdditional liability in relation to alteration of vehicle or its use.
14. Rebate of duty
15. 18BCombined transport of goods.
16. 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
17. Miscellaneous
18. 25Review of Secretary of State’s decisions relating to motor traders, etc.
19. 26Forgery and false information.
20. 26ADishonoured cheques: additional liability in certain cases.
21. 27Duty to give information.
22. Legal proceedings etc.
23. 28Institution and conduct of proceedings in England and Wales.
24. 28AInstitution of proceedings in Northern Ireland.
25. 29Institution and conduct of proceedings in Scotland.
26. 31Admissibility of records as evidence.
27. 32Evidence of admissions in certain proceedings.
28. 33Burden of proof in certain proceedings.
29. 34Fixing of amount payable under s. 9 on plea of guilty by absent accused.
30. 35Application of fines, penalties and forfeitures.
31. Supplementary
32. 36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
33. 37Regulations.
34. 40Section 40
35. Schedule 1: Annual Rates of Duty on Certain Vehicles not Exceeding 450 kg. in Weight Unladen
36. Part I
37. 4Paragraph 4
38. IIPart II
39. Schedule 2: Annual Rates of Duty on Hackney Carriages
40. Part I
41. 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
42. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
43. IIPart II
44. IIPart II
45. Schedule [SCHEDULE 4]
46. IPart I
47. Part General Provisions
48. Vehicles chargeable at the basic rate of duty
49. 1Paragraph 1
50. Rigid goods vehicles exceeding 7,500 kilograms plated gross weight
51. 2Paragraph 2
52. Rigid goods vehicles exceeding 12 tonnes plated gross weight
53. 3Paragraph 3
54. Tractor units exceeding 7,500 kilograms plated train weight
55. 4Paragraph 4
56. Special types of vehicles
57. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
58. Farmers’ goods vehicles and showmen’s goods vehicles
59. 6Paragraph 6
60. Smaller goods vehicles
61. 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
62. Vehicles treated as having reduced plated weights
63. 8Paragraph 8
64. Plated and unladen weights
65. 9Paragraph 9
66. Goods vehicles used partly for private purposes
67. 10Paragraph 10
68. Exempted vehicles
69. 11Paragraph 11
70. 12, 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
71. 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
72. 14Paragraph 14
73. 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
74. 14AParagraph 14A
75. 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
76. 14BParagraph 14B
77. Interpretation
78. 15Paragraph 15
79. 16Paragraph 16
80. II[Table A]
81. Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight
82. General Rates
83. [Table A(1)]
84. Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight
85. Rates for Farmers’Goods Vehicles
86. [Table A(2)]
87. Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight
88. Rates for Showmens’Goods Vehicles
89. [Table B]
90. 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
91. General Rates
92. [Table B(1)]
93. 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
94. Rates for Farmers’Goods Vehicles
95. [Table B(2)]
96. 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
97. Rates for Showmen’s Goods Vehicles
98. [Table C]
99. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles
100. General Rates
101. [Table C(1)]
102. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles
103. Rates for Farmers’ Goods Vehicles
104. [Table C(2)]
105. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles
106. Rates for Showmen’s Goods Vehicles
107. [Table D]
108. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles
109. General Rates
110. [Table D(1)]
111. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles
112. Rates for Farmers’ Goods Vehicles
113. [Table D(2)]
114. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles
115. Rates for Showmen’s Goods Vehicles
116. Schedule [SCHEDULE 4A ]: Annual Rates of Duty on Vehicles Used for Carrying or Drawing Exceptional Loads
117. IIPart II
118. Schedule 6: . . .
119. 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
120. 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
121. 1Paragraph 1
122. 3Paragraph 3
123. 5Paragraph 5
124. 12Paragraph 12
125. 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
126. 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
127. 20Paragraph 20
128. 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
129. 22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
130. 23Paragraph 23
131. 24Paragraph 24