# Vehicles (Excise) Act 1971 (Repealed 1.9.1994), Paragraph 14

Extent: E+W+S+N.I.

(1) This paragraph applies in any case where—
(a) a vehicle licence has been taken out for a tractor unit having two axles which is to be used only with semi-trailers with not less than two axles or for a tractor unit having two axles which is to be used only with semi-trailers with not less than three axles; and
(b) the rate of duty paid on taking out the licence is equal to or exceeds the rate of duty applicable to a tractor unit having two axles—
(i) which has a plated train weight equal to the maximum laden weight at which a tractor unit having two axles may lawfully be used in Great Britain with a semi-trailer with a single axle; and
(ii) which is to be used with semi-trailers with any number of axles.
(2) If, in a case to which this paragraph applies, the tractor unit is used with a semi-trailer with a single axle and, when so used, the laden weight of the tractor unit and semi-trailer taken together does not exceed the maximum laden weight mentioned in sub-paragraph (1)(b)(i) above, duty at a higher rate shall not become chargeable under section 18 of this Act.

---
Source: https://www.legislation.gov.uk/ukpga/1971/10/schedule/1/paragraph/14 (the official version)
Page: https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.