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14 Apr 2003 : Column 734—continued

(a) a vehicle licence has been taken out for a tractive unit, and
(b) the licence was taken out at a rate of vehicle excise duty applicable to a tractive unit which is to be used with semi-trailers with a minimum number of axles,
duty at a higher rate does not become chargeable under section 15 by reason only that while the licence is in force the tractive unit is used with a semi-trailer with fewer axles than that minimum number, if the condition in subsection (2) is satisfied.
(2) The condition is that the rate of duty at which the licence was taken out is equal to or exceeds the rate which would have been applicable if the revenue weight of the tractive unit had been a weight equal to the actual laden weight, at the time of the use, of the articulated vehicle consisting of the tractive unit and the semi-trailer.".
(2) Section 16 of that Act shall cease to have effect.
(3) This Resolution has effect in relation to the use of a tractive unit on or after 9th April 2003.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

13. Value added tax (requirement of evidence or security)


14 Apr 2003 : Column 735

14. Joint and several liability for unpaid VAT of another trader


14 Apr 2003 : Column 736

15. Value added tax (face-value vouchers)


14 Apr 2003 : Column 737

14 Apr 2003 : Column 738

16. Value added tax (supplies arising from prior grant of fee simple)


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