# Vehicles (Excise) Act 1971 (Repealed 1.9.1994), Paragraph 3

Extent: E+W+S

Where a vehicle—
(a) to which this Schedule applies; and
(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,
is 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.

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Source: https://www.legislation.gov.uk/ukpga/1971/10/paragraph/3 (the official version)
Page: https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.