Paragraph 6 F1

United Kingdom

(1)

The annual rate of duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle—

(a)

which has a plated gross weight or plated train weight not exceeding 3,500 kilograms; or

(b)

which has no such weight but has a design weight not exceeding 3, 500 kilograms,

is £85.

(2)

The annual rate of duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle—

(a)

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

(b)

which has no such weight but has a design weight exceeding 3,500 kilograms,

is £100.

(3)

The annual rate of duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle which has a plated gross weight or plated train weight exceeding 7,500 kilograms shall be determined in accordance with paragraphs 2 to 4 above but on the assumptions specified in sub-paragraph (4) below.

(4)

The assumptions referred to in sub-paragraph (3) above are—

(a)

that the rates of duty specified in the tables in paragraphs 2 and 4 above are—

(i)

in the case of a farmer’s goods vehicle, sixty per cent; and

(ii)

in the case of a showman’s goods vehicle, twenty-five per cent,

of the rates actually specified in the tables (but subject to sub-paragraph (5) below); and

(b)

that the amount of the trailer supplement under paragraph 3 above in the case of a showman’s goods vehicle is £80.

(5)

Where a rate arrived at in accordance with sub-paragraph (4) above would be an amount which is not a multiple of £5, the rate shall—

(a)

where it would on division by five produce a remainder of £2.50 or more, be rounded up to the nearest amount which is such a multiple; and

(b)

otherwise, be rounded down to the nearest amount which is such a multiple.

(6)

Notwithstanding sub-paragraphs (3) to (5) above—

F2(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

the annual rate of duty applicable to a showman’s goods vehicle which has a plated gross weight or plated train weight exceeding 7,500 kilograms but not exceeding 12,000 kilograms is £100;

(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1: Sch. 4 Pt. I para. 6 substituted (8.11.1993) by S.I. 1993/2452, art. 2, Sch. 1 para. 4
F2: Sch. 4 para. 6(6)(a)(c)(d) (3.5.1994 with application to licences taken out after 30.11.1993) by 1994 c. 9, ss. 4(6)(8), 258, Sch. 26 Pt. I(1)

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)