{
  "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/paragraph-14A",
  "json_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/paragraph-14A.json",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  "legislation_title": "Vehicles (Excise) Act 1971 (Repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994",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": "schedule/1/paragraph/14A",
  "kind": "paragraph",
  "number": "14A",
  "heading": null,
  "text": "(1) This paragraph applies in any case where—\n(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\n(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—\n(i) which has a plated train weight of 33,000 kilograms, and\n(ii) which is to be used with semi-trailers with not less than two axles.\n(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, duty at a higher rate shall not become charegeable under section 18 of this Act.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 4 para. 14A(2) substituted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 19(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1971/10/schedule/1/paragraph/14A",
    "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."
}