Paragraph 14A F1

United Kingdom

(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 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 of 33,000 kilograms, and

(ii)

which is to be used with semi-trailers with not less than two axles.

(2)

If, in a case to which this paragraph applies, the tractor unit is used with a semi-trailer with two axles and, when so used, the laden weight of the tractor unit and semi-trailer taken together does not exceed 33,000 kilograms, F2duty at a higher rate shall not become charegeable under section 18 of this Act.

Annotations

Textual amendments

F1: Sch. 4 Pt. I para. 14A substituted (16.7.1992 with application in relation to licences taken out on or after 1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 11(3)(11)
F2: Words in Sch. 4 para. 14A(2) substituted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 19(5)

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F1: Act repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt.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

Notes on 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

Textual amendments

F1: Paras. 14A and 14B inserted by Finance Act 1983 (c. 28, SIF 107:2), s. 4(3)(8), Sch. 3 Pt. II para. 8(7) (in relation to licences taken out after 15.3.1983)