Finance (No. 2) Bill - continued        House of Commons

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Rigid goods vehicles
     8. - (1) In sub-paragraph (1) of paragraph 9 of that Schedule (annual rates of vehicle excise duty for rigid goods vehicles), after "which" there shall be inserted "is not a vehicle with respect to which the reduced pollution requirements are satisfied and which".
 
      (2) In sub-paragraph (3) of that paragraph, for the words from "which has" to the end of the sub-paragraph there shall be substituted"which-
 
 
    (a) is not a vehicle with respect to which the reduced pollution requirements are satisfied,
 
    (b) has a revenue weight exceeding 44,000 kilograms, and
 
    (c) is not an island goods vehicle,
  shall be £5,170."
 
      (3) In sub-paragraph (4) of that paragraph, for "which falls" there shall be substituted"which-
 
 
    (a) is not a vehicle with respect to which the reduced pollution requirements are satisfied; and
 
    (b) falls".
      (4) Sub-paragraph (5) of that paragraph shall cease to have effect.
 
     9. After that paragraph there shall be inserted the following paragraphs-
 
 
    "9A. - (1) This paragraph applies to a rigid goods vehicle which-
 
 
    (a) is a vehicle with respect to which the reduced pollution requirements are satisfied;
 
    (b) is not a vehicle for which the annual rate of vehicle excise duty is determined under paragraph 9(2); and
 
    (c) has a revenue weight exceeding 3,500 kilograms.
      (2) Subject to sub-paragraph (3), the annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies shall be determined in accordance with the table set out in paragraph 9B by reference to-
 
 
    (a) the revenue weight of the vehicle, and
 
    (b) the number of axles on the vehicle.
      (3) The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies which has a revenue weight exceeding 44,000 kilograms shall be £4,670.
 
       9B. That table is as follows-
 
 
Revenue weight of vehicle 
 
Rate
 
(1) Exceeding
 
(2) Not Exceeding
 
(3) Two axle vehicle
 
(4) Three axle vehicle
 
(5) Four or more axle vehicle
 
kgs
 
kgs
 
£
 
£
 
£
 
3,500
 
7,500
 
150
 
150
 
150
 
7,500
 
12,000
 
150
 
150
 
150
 
12,000
 
13,000
 
150
 
150
 
150
 
13,000
 
14,000
 
150
 
150
 
150
 
14,000
 
15,000
 
340
 
150
 
150
 
15,000
 
17,000
 
820
 
150
 
150
 
17,000
 
19,000
 
820
 
350
 
150
 
19,000
 
21,000
 
820
 
520
 
150
 
21,000
 
23,000
 
820
 
970
 
150
 
23,000
 
25,000
 
820
 
1,730
 
330
 
25,000
 
27,000
 
820
 
1,840
 
970
 
27,000
 
29,000
 
820
 
1,840
 
1,820
 
29,000
 
31,000
 
820
 
1,840
 
2,860
 
31,000
 
44,000
 
820
 
1,840
 
3,900"
     10. In paragraph 10 of that Schedule (the trailer supplement), in sub-paragraph (1), for "paragraph 9" there shall be substituted "paragraphs 9 and 9A".
 
 
Tractive units
     11. - (1) In sub-paragraph (1) of paragraph 11 of that Schedule (annual rates of vehicle excise duty for tractive units), after "which" there shall be inserted "is not a vehicle with respect to which the reduced pollution requirements are satisfied and which".
 
      (2) In sub-paragraph (3) of that paragraph, for the words from "which has" to the end of the sub-paragraph there shall be substituted"which-
 
 
    (a) is not a vehicle with respect to which the reduced pollution requirements are satisfied,
 
    (b) has a revenue weight exceeding 44,000 kilograms, and
 
    (c) is not an island goods vehicle,
  shall be £5,170."
 
      (3) In sub-paragraph (4) of that paragraph, for "which falls" there shall be substituted"which-
 
 
    (a) is not a vehicle with respect to which the reduced pollution requirements are satisfied; and
 
    (b) falls".
      (4) Sub-paragraph (5) of that paragraph shall cease to have effect.
 
     12. After that paragraph there shall be inserted the following paragraphs-
 
 
    "11A. - (1) This paragraph applies to a tractive unit which-
 
 
    (a) is a vehicle with respect to which the reduced pollution requirements are satisfied;
 
    (b) is not a vehicle for which the annual rate of vehicle excise duty is determined under paragraph 11(2); and
 
    (c) has a revenue weight exceeding 3,500 kilograms".
      (2) Subject to sub-paragraph (3), the annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies shall be determined, in accordance with the table set out in paragraph 11B, by reference to-
 
 
    (a) the revenue weight of the tractive unit,
 
    (b) the number of axles on the tractive unit, and
 
    (c) the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.
      (3) The annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies which has a revenue weight exceeding 44,000 kilograms shall be £4,670.
 
     11B. That table is as follows-
 
 
Revenue weight of tractive unit 
 
Rate for tractive unit with two axles
 
 
 
Rate for tractive unit with three or more axles
 
(1) Exceeding
 
(2) Not exceeding
 
(3) Any no. of semi-trailer axles
 
(4) 2 or more semi-trailer axles
 
(5) 3 or more semi-trailer axles
 
(6) Any no. of semi-trailer axles
 
(7) 2 or more semi-trailer axles
 
(8) 3 or more semi-trailer axles
 
kgs
 
kgs
 
£
 
£
 
£
 
£
 
£
 
£
 
3,500
 
7,500
 
150
 
150
 
150
 
150
 
150
 
150
 
7,500
 
12,000
 
150
 
150
 
150
 
150
 
150
 
150
 
12,000
 
16,000
 
150
 
150
 
150
 
150
 
150
 
150
 
16,000
 
20,000
 
150
 
150
 
150
 
150
 
150
 
150
 
20,000
 
23,000
 
310
 
150
 
150
 
150
 
150
 
150
 
23,000
 
26,000
 
690
 
150
 
150
 
150
 
150
 
150
 
26,000
 
28,000
 
690
 
630
 
150
 
630
 
150
 
150
 
28,000
 
31,000
 
1,240
 
1,240
 
590
 
1,240
 
160
 
150
 
31,000
 
33,000
 
2,030
 
2,030
 
1,240
 
2,030
 
500
 
150
 
33,000
 
34,000
 
4,670
 
4,670
 
1,240
 
2,030
 
970
 
150
 
34,000
 
36,000
 
4,670
 
4,670
 
2,340
 
2,030
 
1,600
 
360
 
36,000
 
38,000
 
4,670
 
4,670
 
2,710
 
2,320
 
2,320
 
780
 
38,000
 
44,000
 
4,670
 
4,670
 
2,710
 
2,320
 
2,320
 
780
 
Other amendments
     13. In section 15 of the 1994 Act (vehicles becoming chargeable to duty at higher rate), after subsection (2) there shall be inserted the following subsection-
 
 
    "(2A) For the purposes of subsection (1) a vehicle is also used so as to subject it to a higher rate if-
 
 
    (a) the rate of vehicle excise duty paid on a vehicle licence taken out for the vehicle was the rate applicable to a vehicle of the same description with respect to which the reduced pollution requirements are satisfied, and
 
    (b) while the licence is in force, the vehicle is used at a time when those requirements are not satisfied with respect to it."
     14. In section 16 of the 1994 Act (exceptions from charge at higher rate in case of tractive units), at the beginning of subsection (1) there shall be inserted "Subject to subsection (9)" and after subsection (7) there shall be inserted the following subsections-
 
 
    "(8) This subsection applies to a tractive unit ("the relevant tractive unit") in relation to which subsection (2), (4) or (6) applies if-
 
 
    (a) the rate of duty paid on taking out the licence for the relevant tractive unit is the rate applicable to a tractive unit of the appropriate description with respect to which the reduced pollution requirements are satisfied; and
 
    (b) while the licence is in force, the relevant tractive unit is used at a time when the reduced pollution requirements are not satisfied with respect to it.
      (9) Where subsection (8) applies, subsection (1) does not prevent duty becoming payable under section 15 at the rate applicable to a tractive unit of the appropriate description with respect to which the reduced pollution requirements are not satisfied.
 
      (10) In this section "the appropriate description" means the description mentioned in paragraph (b) of whichever of subsections (2), (4) and (6) applies in relation to the relevant tractive unit."
 
     15. In section 45 of the 1994 Act (offences relating to false or misleading declarations and information), in subsections (3A) and (3B), after "section 61A" there shall be inserted "or 61B".
 
     16. - (1) Paragraph 22 of Schedule 2 to that Act (exemption in relation to vehicle testing) shall be amended as follows.
 
      (2) In sub-paragraph (1)-
 
 
    (a) in paragraph (a), for "or a vehicle weight test" there shall be substituted ", a vehicle weight test or a reduced pollution test"; and
 
    (b) in paragraph (b), for "a compulsory test or a vehicle weight test" there shall be substituted "any such test".
      (3) In sub-paragraph (2), after "vehicle weight test" there shall be inserted ", a reduced pollution test".
 
      (4) In sub-paragraph (2A), after "compulsory test", in each place it occurs, there shall be inserted "or a reduced pollution test".
 
      (5) In sub-paragraph (3), after "compulsory test" there shall be inserted ", or a reduced pollution test,".
 
      (6) After sub-paragraph (6A) there shall be inserted the following sub-paragraph-
 
 
    "(6AA) In this paragraph "a reduced pollution test" means any examination of a vehicle for which provision is made by regulations under section 61B of this Act."
 
      (7) In sub-paragraph (6B), for "or vehicle weight test" there shall be substituted ", a vehicle weight test or a reduced pollution test".
 
      (8) In sub-paragraphs (8) and (9), the word "or" shall be inserted at the end of paragraphs (a) and (c) and after paragraph (c) there shall be inserted the following paragraph-
 
 
    "(d) a certificate issued by virtue of section 61B of this Act."
 
Commencement
     17. - (1) Subject to sub-paragraph (2) below, the preceding provisions of this Schedule shall come into force in relation to licences issued on or after such day as the Secretary of State may by order made by statutory instrument appoint; and different days may be appointed under this sub-paragraph for different purposes.
 
      (2) Paragraphs 1, 2, 15 and 16 above come into force with the passing of this Act.
 
 
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Prepared 6 April 1998