Paragraph 14B
United Kingdom
This paragraph applies in any case where—
a vehicle licence has been taken out for a tractor unit having three or more axles which is to be used only with semi-trailers with not less than two axles; and
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 three or more axles—
which has a plated train weight equal to the maximum laden weight at which a tractor unit having three or more axles may lawfully be used in Great Britain with a semi-trailer with a single axle; and
which is to be used with semi-trailers with any number of axles.
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, F1duty at a higher rate shall not become chargeable under section 18 of this Act.
Annotations
Textual amendments
- F1
Words in Sch. 4 para. 14B 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Act repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt.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 three or more axles used with semi-trailers having only one axle when duty paid by reference to use with semi-trailers having more than one axle
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)