{
  "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/paragraph-3",
  "json_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/paragraph-3.json",
  "legislation": "ukpga/1971/10",
  "legislation_title": "Vehicles (Excise) Act 1971 (Repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994",
  "path": "paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "Where a vehicle—\n(a) to which this Schedule applies; and\n(b) which would, but for paragraphs 5 and 15(1A) of Schedule 4 to this Act, be a goods vehicle of a description to which a higher rate of duty is applicable under this Act,\nis at any time used on roads otherwise than as mentioned in paragraph 1 above, section 18 of this Act shall apply as if that vehicle were then being used in a manner or for a purpose which brings it within that description of vehicle.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1971/10/paragraph/3",
    "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."
}