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Finance Act 1995 (c. 4)(The document as of February, 2008) Page 15 Pages: P.1 | P.2 | P.3 | P.4 | P.5 | P.6 | P.7 | P.8 | P.9 | P.10 | P.11 | P.12 | P.13 | P.14 | P.15 | P.16 | P.17 | P.18 | P.19 | P.20 | P.21 | P.22 | P.23 | P.24 | P.25 | P.26 | P.27 | P.28 | P.29 (b) if it has a revenue weight exceeding 12,000 kilograms and not exceeding 25,000 kilograms, 300 per cent. of the basic goods vehicle rate; (c) if it has a revenue weight exceeding 25,000 kilograms, 500 per cent. of the basic goods vehicle rate. " (3) The following sub-paragraphs shall be inserted after sub-paragraph (5)-- " (6) In sub-paragraph (1) references to the basic goods vehicle rate are to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms. (7) Where an amount arrived at in accordance with sub-paragraph (1)(b) or (c) is an amount-- (a) which is not a multiple of £10, and (b) which on division by ten does not produce a remainder of £5, the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10. (8) Where an amount arrived at in accordance with sub-paragraph (1)(b) or (c) is an amount which on division by ten produces a remainder of £5, the rate is the amount arrived at increased by £5. " Vehicles used for exceptional loads12 (1) Paragraph 6 of Schedule 1 to the 1994 Act (vehicles used for exceptional loads) shall be amended as follows. (2) In sub-paragraph (2) (annual rate of duty) for "ВЈ5,000" there shall be substituted "the heavy tractive unit rate". (3) The following sub-paragraph shall be inserted after sub-paragraph (3)-- " (3A) In sub-paragraph (2) the reference to the heavy tractive unit rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 11, to a tractive unit which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 38,000 kilograms and not exceeding 44,000 kilograms. " Haulage vehicles13 (1) Paragraph 7 of Schedule 1 to the 1994 Act (haulage vehicles) shall be amended as follows. (2) In sub-paragraph (1) for paragraphs (a) and (b) (rate of £100 for showmen's vehicles and of £330 for other haulage vehicles) there shall be substituted-- " (a) if it is a showman's vehicle, the same as the basic goods vehicle rate; (b) in any other case, the general haulage vehicle rate. " (3) The following sub-paragraphs shall be inserted after sub-paragraph (2)-- " (3) In sub-paragraph (1) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms. (4) In sub-paragraph (1) the reference to the general haulage vehicle rate is to 75 per cent. of the rate applicable, by virtue of sub-paragraph (1) of paragraph 11, to a tractive unit which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 12,000 kilograms and not exceeding 16,000 kilograms. (5) Where an amount arrived at in accordance with sub-paragraph (4) is an amount-- (a) which is not a multiple of £10, and (b) which on division by ten does not produce a remainder of £5, the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10. (6) Where an amount arrived at in accordance with sub-paragraph (4) is an amount which on division by ten produces a remainder of £5, the rate is the amount arrived at increased by £5. " Goods vehicles14 (1) Part VIII of Schedule 1 to the 1994 Act (goods vehicles) shall be amended as follows. (2) Paragraph 8 (basic rate) shall be omitted. (3) In paragraph 9(1) (rates of duty for rigid goods vehicles)-- (a) at the beginning there shall be inserted "Subject to sub-paragraphs (2) and (3),"; (b) for the words "a plated gross weight (or, in Northern Ireland, a relevant maximum weight) exceeding 7,500 kilograms" there shall be substituted "a revenue weight exceeding 3,500 kilograms"; (c) in paragraph (a) for the words "plated gross weight (or relevant maximum weight)" there shall be substituted "revenue weight". (4) The following table shall be substituted for the table in paragraph 9(1)--
(5) For sub-paragraph (2) of paragraph 9 there shall be substituted the following sub-paragraphs-- " (2) The annual rate of vehicle excise duty applicable-- (a) to any rigid goods vehicle which is a showman's goods vehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, and (b) to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, shall be the basic goods vehicle rate. (3) The annual rate of vehicle excise duty applicable to a rigid goods vehicle which has a revenue weight exceeding 44,000 kilograms and is not an island goods vehicle shall be the heavy tractive unit rate. (4) In sub-paragraph (2) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1), to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms. (5) In sub-paragraph (3) the reference to the heavy tractive unit rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 11, to a tractive unit which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 38,000 kilograms and not exceeding 44,000 kilograms. " (6) In paragraph 10(1) (trailer supplement) for the words "plated gross weight (or relevant maximum weight)"-- (a) in the first place where they occur, there shall be substituted "revenue weight"; and (b) in the second and third places where they occur, there shall be substituted "plated gross weight". (7) In paragraph 10(2) (lower rate of trailer supplement)-- (a) the words "(or relevant maximum weight)" shall be omitted; and (b) for "ВЈ135" there shall be substituted "an amount equal to the amount of the general rate specified in paragraph 1(2)". (8) In paragraph 10(3) (higher rate of trailer supplement)-- (a) the words "(or relevant maximum weight)" shall be omitted; and (b) for "ВЈ370" there shall be substituted "an amount equal to 275 per cent. of the amount of the general rate specified in paragraph 1(2)". (9) In paragraph 10 the following sub-paragraphs shall be inserted after sub-paragraph (3)-- " (3A) Where an amount arrived at in accordance with sub-paragraph (3) is an amount-- (a) which is not a multiple of £10, and (b) which on division by ten does not produce a remainder of £5, the amount of the trailer supplement is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10. (3B) Where an amount arrived at in accordance with sub-paragraph (3) is an amount which on division by ten produces a remainder of £5, the amount of the trailer supplement is the amount arrived at increased by £5. " (10) Paragraph 10(4) (reference to paragraph 12) shall be omitted. (11) In paragraph 11(1) (rates of duty for tractive units)-- (a) at the beginning there shall be inserted "Subject to sub-paragraphs (2) and (3),"; (b) for the words "a plated train weight (or, in Northern Ireland, a relevant maximum train weight) exceeding 7,500 kilograms" there shall be substituted "a revenue weight exceeding 3,500 kilograms"; (c) in paragraph (a) for the words "plated train weight (or relevant maximum train weight)" there shall be substituted "revenue weight". (12) The following table shall be substituted for the table in paragraph 11(1)--
(13) For sub-paragraph (2) of paragraph 11 there shall be substituted the following sub-paragraphs-- " (2) The annual rate of vehicle excise duty applicable-- (a) to any tractive unit which is a showman's goods vehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, and (b) to any tractive unit which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, shall be the basic goods vehicle rate. (3) The annual rate of vehicle excise duty applicable to a tractive unit which has a revenue weight exceeding 44,000 kilograms and is not an island goods vehicle shall be the heavy tractive unit rate. (4) In sub-paragraph (2) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms. (5) In sub-paragraph (3) the reference to the heavy tractive unit rate is to the rate applicable, by virtue of sub-paragraph (1), to a tractive unit which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 38,000 kilograms and not exceeding 44,000 kilograms. " (14) Paragraph 12 (farmers' goods vehicles and showmen's goods vehicles) shall be omitted. (15) In paragraph 13(1) (regulations for reducing plated weights) for the words from "its plated gross weight" to "weight specified" there shall be substituted "its revenue weight were such lower weight as may be specified". (16) In paragraph 14 (vehicles for conveying machines) sub-paragraphs (b) and (c) shall be omitted. (17) In paragraph 17(1) (meaning of "trailer")-- (a) at the end of paragraph (a) there shall be inserted "or"; (b) paragraphs (c) to (e) (road construction vehicles, certain farming implements drawn by farmer's goods vehicle, and certain trailers used to carry gas for propulsion, excluded from meaning of "trailer") shall be omitted. (18) Paragraph 17(2) (interpretation of paragraph 17(1)(e)) shall be omitted. (19) The following shall be inserted after paragraph 17-- " Meaning of "island goods vehicle"18 (1) In this Part "island goods vehicle" means any goods vehicle which-- (a) is kept for use wholly or partly on the roads of one or more small islands; and (b) is not kept or used on any mainland road, except in a manner authorised by sub-paragraph (2) or (3). (2) The keeping or use of a goods vehicle on a mainland road is authorised by this sub-paragraph if-- (a) the road is one used for travel between a landing place and premises where vehicles disembarked at that place are loaded or unloaded, or both; (b) the length of the journey, using that road, from that landing place to those premises is not more than five kilometres; (c) the vehicle in question is one which was disembarked at that landing place after a journey by sea which began on a small island; and (d) the loading or unloading of that vehicle is to take place, or has taken place, at those premises. (3) The keeping or use of a goods vehicle on a mainland road is authorised by this sub-paragraph if-- (a) that vehicle has a revenue weight not exceeding 17,000 kilograms; (b) that vehicle is normally kept at a base or centre on a small island; and (c) the only journeys for which that vehicle is used are ones that begin or end at that base or centre. (4) References in this paragraph to a small island are references to any such island falling within sub-paragraph (5) as may be designated as a small island by an order made by the Secretary of State. (5) An island falls within this sub-paragraph if-- (a) it has an area of 230,000 hectares or less; and (b) the absence of a bridge, causeway, tunnel, ford or other way makes it at all times impracticable for road vehicles to be driven under their own power from that island as far as the mainland. (6) The reference in sub-paragraph (5) to driving a road vehicle as far as the mainland is a reference to driving it as far as any public road in the United Kingdom which is not on an island with an area of 230,000 hectares or less and is not a road connecting two such islands. (7) In this paragraph--
and references in this paragraph to the loading or unloading of a vehicle include references to the loading or unloading of its trailer or semi-trailer. " Charge at higher rate15 In section 17 of the 1994 Act (exceptions from charge at higher rate) the following provisions shall be omitted-- (a) subsections (3) to (5) (provisions about farmers' goods vehicles); (b) subsections (6) and (7) (agricultural tractors and farmers' goods vehicles in Northern Ireland). Commencement16 (1) This Part of this Schedule shall apply in relation to licences taken out on or after 1st July 1995. (2) This Part of this Schedule shall also apply in relation to any use after 30th June 1995 of a vehicle which-- (a) had a plated gross weight or plated train weight (or, in Northern Ireland, a relevant maximum weight or relevant maximum train weight) on that date, and (b) at the time when it is used has a confirmed maximum weight which, if that had been its plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight) on that date, would have brought it within a description of vehicle to which a higher rate of duty was applicable on that date. Part IV Rates: SupplementaryIntroduction17 This Part of this Schedule (which supplements provisions of Part III of this Schedule) makes-- (a) provision for determining the revenue weight of a vehicle, and (b) consequential amendments. Issue of vehicle licences18 In section 7(3) of the 1994 Act (matters that may be contained in declarations and particulars to be made or furnished by applicants for licences) for paragraph (b) there shall be substituted-- " (b) the vehicle's revenue weight, (ba) the place where the vehicle has been or is normally kept, and " . Exchange of licences19 In section 15(4) of the 1994 Act (exchange of licences where higher rate becomes chargeable) at the beginning there shall be inserted "Subject to section 7(5),". Exceptions from charge at higher rate20 In section 16 of the 1994 Act (exceptions from charge at higher rate) in each of subsections (2)(b)(i), (4)(b)(i) and (6)(b)(i) for the words "a plated train weight (or, in Northern Ireland, a relevant maximum train weight)" there shall be substituted "a revenue weight". Combined road and rail transport21 In section 20 of the 1994 Act (combined road and rail transport) for subsection (3) there shall be substituted the following subsection-- " (3) In this section "relevant goods vehicle" means any vehicle the rate of duty applicable to which is provided for in Part VIII of Schedule 1 or which would be such a vehicle if Part VI of that Schedule did not apply to the vehicle. " Relevant higher rate used in calculating penalty22 In section 39 of the 1994 Act (relevant higher rate used in calculating penalty)-- (a) in subsection (2)(a) for the words "plated gross weight or plated train weight (or, in Northern Ireland, a relevant maximum weight or relevant maximum train weight)" there shall be substituted "revenue weight"; (b) in each of subsections (4)(a) and (5)(a) for the words "plated gross weight or plated train weight (or, in Northern Ireland, relevant maximum weight or relevant maximum train weight)" there shall be substituted "revenue weight"; (c) in the words after paragraph (b) of each of subsections (4) and (5) for the words "plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight)" there shall be substituted "revenue weight". Relevant period used in calculating penalty23 In section 40(2) of the 1994 Act (relevant period used in calculating penalty)-- (a) for the words "plated gross weight or a plated train weight (or, in Northern Ireland, a relevant maximum weight or relevant maximum train weight)" there shall be substituted "revenue weight"; (b) for the words "was plated with (or rated at) the higher weight" there shall be substituted "became a vehicle with a higher revenue weight". False or misleading information etc.24 In section 45 of the 1994 Act (false or misleading information) after subsection (3) there shall be inserted the following subsections-- " (3A) A person who, in supplying information or producing documents for the purposes of any regulations made under section 61A-- (a) makes a statement which to his knowledge is false or in any material respect misleading or recklessly makes a statement which is false or in any material respect misleading, or (b) produces or otherwise makes use of a document which to his knowledge is false or in any material respect misleading, is guilty of an offence. (3B) A person who-- (a) with intent to deceive, forges, alters or uses a certificate issued by virtue of section 61A; (b) knowing or believing that it will be used for deception lends such a certificate to another or allows another to alter or use it; or (c) without reasonable excuse makes or has in his possession any document so closely resembling such a certificate as to be calculated to deceive, is guilty of an offence. " 25 In section 60(2) of the 1994 Act (orders subject to annulment), after "section 3(3)" there shall be inserted ", paragraph 18(4) of Schedule 1". Meaning of "revenue weight"26 Immediately before section 61 of the 1994 Act there shall be inserted the following section-- " 60A Meaning of "revenue weight".(1) Any reference in this Act to the revenue weight of a vehicle is a reference-- (a) where it has a confirmed maximum weight, to that weight; and (b) in any other case, to the weight determined in accordance with the following provisions of this section. (2) For the purposes of this Act a vehicle which does not have a confirmed maximum weight shall have a revenue weight which, subject to the following provisions of this section, is equal to its design weight. (3) Subject to subsection (4), the design weight of a vehicle is, for the purposes of this section-- (a) in the case of a tractive unit, the weight which is required, by the design and any subsequent adaptations of that vehicle, not to be exceeded by an articulated vehicle which-- (i) consists of the vehicle and any semi-trailer capable of being drawn by it, and (ii) is in normal use and travelling on a road laden; and (b) in the case of any other vehicle, the weight which the vehicle itself is designed or adapted not to exceed when in normal use and travelling on a road laden. (4) Where, at any time, a vehicle-- (a) does not have a confirmed maximum weight, (b) has previously had such a weight, and (c) has not acquired a different design weight by reason of any adaptation made since the most recent occasion on which it had a confirmed maximum weight, the vehicle's design weight at that time shall be equal to its confirmed maximum weight on that occasion. (5) An adaptation reducing the design weight of a vehicle shall be disregarded for the purposes of this section unless it is a permanent adaptation. (6) For the purposes of this Act where-- (a) a vehicle which does not have a confirmed maximum weight is used on a public road in the United Kingdom, and (b) at the time when it is so used-- (i) the weight of the vehicle, or (ii) in the case of a tractive unit used as part of an articulated vehicle consisting of the vehicle and a semi-trailer, the weight of the articulated vehicle, exceeds what, apart from this subsection, would be the vehicle's design weight, it shall be conclusively presumed, as against the person using the vehicle, that the vehicle has been temporarily adapted so as to have a design weight while being so used equal to the actual weight of the vehicle or articulated vehicle at that time. (7) For the purposes of this Act limitations on the space available on a vehicle for carrying a load shall be disregarded in determining the weight which the vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden. (8) A vehicle which does not have a confirmed maximum weight shall not at any time be taken to have a revenue weight which is greater than the maximum laden weight at which that vehicle or, as the case may be, an articulated vehicle consisting of that vehicle and a semi-trailer may lawfully be used in Great Britain. (9) A vehicle has a confirmed maximum weight at any time if at that time-- (a) it has a plated gross weight or a plated train weight; and (b) that weight is the maximum laden weight at which that vehicle or, as the case may be, an articulated vehicle consisting of that vehicle and a semi-trailer may lawfully be used in Great Britain; and the confirmed maximum weight of a vehicle with such a weight shall be taken to be the weight referred to in paragraph (a). (10) Where any vehicle has a special maximum weight in Northern Ireland which is greater than the maximum laden weight at which that vehicle or, as the case may be, an articulated vehicle consisting of that vehicle and a semi-trailer may lawfully be used in Great Britain, this section shall have effect, in relation to that vehicle, as if the references to Great Britain in subsections (8) and (9) were references to Northern Ireland. (11) For the purposes of this section a vehicle has a special maximum weight in Northern Ireland if an order under Article 29(3) of the [S.I. 1981/154(N.I. 1).] Road Traffic (Northern Ireland) Order 1981 (authorisation of use on roads of vehicles and trailers not complying with regulations) has effect in relation to that vehicle for determining the maximum laden weight at which it may lawfully be used in Northern Ireland or, as the case may be, for determining the maximum laden weight at which an articulated vehicle consisting of that vehicle and a semi-trailer may lawfully be used there. " Interpretation27 (1) In subsection (3) of section 61 of the 1994 Act (meaning of "appropriate plate")-- (a) the word "and" shall be inserted at the end of paragraph (a); and (b) paragraph (c) (plated weight determined by reference to section 41 of the [1988 c. 52.] Road Traffic Act 1988) and the word "and" immediately preceding it shall be omitted. (2) After subsection (3) of that section there shall be inserted the following subsection-- " (3A) Where it appears to the Secretary of State that there is a description of document which-- (a) falls to be treated for some or all of the purposes of the [1988 c. 52.] Road Traffic Act 1988 as if it were a plating certificate, or (b) is issued under the law of any state in the European Economic Area for purposes which are or include purposes corresponding to those for which such a certificate is issued, he may by regulations provide for references in this section to a plating certificate to have effect as if they included references to a document of that description. " (3) Subsections (4), (5) and (7) of that section (relevant weights in Northern Ireland and definition of "design weight") shall be omitted. Certificates as to vehicle weight28 After section 61 of the 1994 Act there shall be inserted the following section-- " 61A Certificates etc. as to vehicle weight.(1) The Secretary of State may by regulations make provision-- (a) for the making of an application to the Secretary of State for the issue of a certificate stating the design weight of a vehicle; (b) for the manner in which any determination of the design weight of any vehicle is to be made on such an application and for the issue of a certificate on the making of such a determination; (c) for the examination, for the purposes of the determination of the design weight of a vehicle, of that vehicle by such persons, and in such manner, as may be prescribed by the regulations; (d) for a certificate issued on the making of such a determination to be treated as having conclusive effect for the purposes of this Act as to such matters as may be prescribed by the regulations; (e) for the Secretary of State to be entitled, in cases prescribed by the regulations, to require the production of such a certificate before making a determination for the purposes of section 7(5); and (f) for appeals against determinations made in accordance with the regulations. (2) Regulations under this section may provide for an adaptation of a vehicle-- (a) to be taken into account in determining the design weight of a vehicle in a case to which section 60A(6) does not apply, or (b) to be treated as permanent for the purposes of section 60A(5), if, and only if, it is an adaptation with respect to which a certificate has been issued under the regulations. (3) Regulations under this section may provide that such documents purporting to be plating certificates (within the meaning of Part II of the [1988 c. 52.] Road Traffic Act 1988) as satisfy requirements prescribed by the regulations are to have effect, for some or all of the purposes of this Act, as if they were certificates issued under such regulations. (4) Without prejudice to the generality of the preceding provisions of this section, regulations under this section may, in relation to-- (a) the examination of a vehicle on an application under the regulations, or (b) any appeals against determinations made for the purposes of the issue of a certificate in accordance with the regulations, make provision corresponding to, or applying (with or without modifications), any of the provisions having effect by virtue of so much of sections 49 to 51 of the [1988 c. 52.] Road Traffic Act 1988 as relates to examinations authorised by virtue of, or appeals under, any of those sections. (5) In this section "design weight" has the same meaning as in section 60A. " Commencement29 Paragraph 16 above shall apply for the purposes of this Part of this Schedule as it applies for the purposes of Part III of this Schedule. Part V LicencesApplications for licences30 (1) In section 7 of the 1994 Act (issue of vehicle licences)-- (a) in subsection (1) (regulations about applications) for "prescribed by regulations made" there shall be substituted "specified"; (b) in subsection (2) for "prescribed" there shall be substituted "specified". (2) In section 11 of the 1994 Act (issue of trade licences) in subsection (1) (regulations about applications)-- (a) for "prescribed by regulations made" there shall be substituted "specified"; (b) for "so prescribed" there shall be substituted "prescribed by regulations made by the Secretary of State". (3) This paragraph shall apply in relation to applications made after the day on which this Act is passed. Duration of trade licences31 (1) In section 13 of the 1994 Act (duration of trade licences) in subsection (1) at the end of paragraph (c) there shall be inserted "and ending no later than the relevant date." (2) After subsection (1) of that section there shall be inserted-- " (1A) In subsection (1)(c) "the relevant date" means-- (a) in relation to a licence taken out for a period beginning with the first day of any of the months February to June in any year, 31st December of that year; (b) in relation to a licence taken out for a period beginning with the first day of any of the months August to December in any year, 30th June of the following year. " (3) This paragraph shall apply in relation to licences taken out after the day on which this Act is passed. Pages: P.1 | P.2 | P.3 | P.4 | P.5 | P.6 | P.7 | P.8 | P.9 | P.10 | P.11 | P.12 | P.13 | P.14 | P.15 | P.16 | P.17 | P.18 | P.19 | P.20 | P.21 | P.22 | P.23 | P.24 | P.25 | P.26 | P.27 | P.28 | P.29 -- Back --
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