Paragraph 1

United Kingdom

(1)

Subject to F1paragraph 6 below, the annual rate of duty applicable to a goods vehicle—

(a)

which has a plated gross weight or a plated train weight which F2exceeds 3,500 kilograms but does not exeed 7,500 kilograms; or

F3(aa)

which has a plated gross weight or plated train weight exceeding 7,500 kilograms but has such a weight only by virtue of paragraph 9(2A)(c) below and is not a vehicle of a prescribed class; or

(b)

which has neither a plated gross weight nor a plated train weight but which has F4a design weight which exceeds 3,500 kilograms; or

(c)

which is a tower wagon, having F5a plated gross weight exceeding 3,500 kilograms or, in the case of a vehicle which has no such weight, a design weight exceeding 3,500 kilograms;

shall be F6£150.

(2)

Any references in the following provisions of this Schedule to the basic rate of duty is a reference to the annual rate of duty for the time being applicable to vehicles falling within sub-paragraph (1) above.

Annotations

Textual amendments

F1: Word in Sch. 4 para. 1(1) substituted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 19(2)
F2: Words substituted by Finance Act 1990 (c. 29, SIF 107:2), s. 5(3)(9), Sch. 2 Pt. II para. 2(2) (in relation to licences taken out after 30.9.1990)
F3: Sch. 4 para. 1(1)(aa) inserted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 19(2)
F4: Words substituted by Finance Act 1990 (c. 29, SIF 107:2), s. 5(3)(9), Sch. 2 Pt. II para. 2(3) (in relation to licences taken out after 30.9.1990)
F5: Words substituted by Finance Act 1990 (c. 29, SIF 107:2), s. 5(3)(9), Sch. 2 Pt. II para. 2(4) (in relation to licences taken out after 30.9.1990)
F6: Words in Sch. 4 Pt. I para. 1(1) substituted (27.7.1993 with application in relation to licences taken out after 16.3.1993) by virtue of 1993 c. 34, s. 17(5)(8)

Notes on the whole Act

Textual amendments

F1: Act repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

Notes on Schedule [SCHEDULE 4]

Textual amendments

F1: Sch. 4 substituted in relation to licences first having effect after 30.9.1982 (superseding other provisions not printed in this edition applicable to licences taken out after after 9.3.1982) by virtue of Finance Act 1982 (c. 39), s. 5(4)(7). Sch. 5 Pt. A

Modifications

C1: Sch. 4: power to modify conferred (27.7.1993) by 1993 c. 34, s.21(1)