Vehicles (Excise) Act 1971 (Repealed 1.9.1994)

36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

37 Regulations.

(1) Regulations under this Act may be made generally for the purpose of carrying this Act (except section 31) into effect and may— (a) make different provision for different cases orcircumstances and for different parts of the United Kingdom; (b) provide for exemptions from any provisions of the regulations; and (c) contain such incidental , consequential and supplemental provisions as the Secretary of State considers expedient for the purposes of the regulations; and nothing in any other provision of this Act shall be construed as prejudicing the generality of the foregoing provisions of this subsection. (2) Regulations under this Act may contain provisions prescribing any matter which is to be prescribed under this Act, but any fee prescribed under this Act, except a fee for which provision is made by section 13(2A) or section 23(2)(c) thereof, shall be of an amount approved by the Treasury. (3) Regulations under this Act except regulations under section 2(5) or 11(3) may provide that a person who contravenes or fails to comply with any specified provision of the regulations shall be guilty of an offence and a person guilty of such an offence shall be liable on summary conviction to a fine of an amount not exceeding— (a) in the case of regulations prescribed for the purposes of this paragraph, of regulations made under section 24 or of a contravention or failure to comply with requirements imposed in pursuance of section 23(1)(a), level 3 on the standard scale; (b) in any other case, level 1 on the standard scale. (3A) The prescribing of regulations for the purposes of subsection (3)(a) shall not affect the punishment for a contravention of or failure to comply with those regulations before they were so prescribed. (4) Any power to make regulations which is exercisable by the Secretary of State by virtue of section . . . 18B(3),20, 23 or 24 of this Act includes power to provide by the regulations that any document for which provision is made by the regulations shall be in such form and contain such particulars as may be specified by a person specified in the regulations. (5) Any power to make regulations conferred on the Secretary of State by this Act shall be exercisable by statutory instrument which, except in the case of a statutory instrument containing only regulations made under section 7(4) or (5) or 38(5) of this Act, shall be subject to annulment in pursuance of a resolution of either House of Parliament.

38 Interpretation.

(1) In this Act, unless the context otherwise requires— “community bus” means a vehicle used on public roads solely in accordance with a community bus permit (within the meaning of section 22 of the Transport Act 1985), and not used for providing a service under an agreement providing for service subsidies (within the meaning of section 63(10)(b) of that Act); “conditional sale agreement” means an agreement for the sale of a vehicle under which the purchase price or part of it is payable by instalments, and the property in the vehicle is to remain in the seller (notwithstanding that the buyer is to be in possession of the vehicle) until such conditions as to the payment of instalments or otherwise as may be specified in the agreement are fulfilled; “gas” means any fuel which is wholly gaseous at a temperature of 60 degrees Fahrenheit under a pressure of 30 inches of mercury; “hackney carriage” means a mechanically propelled vehicle standing or plying for hire and includes any mechanically propelled vehicle bailed or (in Scotland) hired under a hire agreement by a person whose trade it is to sell such vehicles or bail or hire them under hire agreements but does not include a community bus; “hire agreement” means an agreement for the bailment or (in Scotland) the hiring of a vehicle which is not a hire-purchase agreement; “hire-purchase agreement” means an agreement, other than a conditional sale agreement, under which— (a) a vehicle is bailed or (in Scotland) hired in return for periodical payments by the person to whom it is bailed or hired, and (b) the property in the vehicle will pass to that person if the terms of the agreement are complied with and one or more of the following occurs— (i) the exercise of an option to purchase by that person, (ii) the doing of any other specified act by any party to the agreement, (iii) the happening of any other specified event; “licence” means a vehicle licence or a trade licence; “motor dealer” means a person carrying on the business of selling or supplying mechanically propelled vehicles; “prescribed” means prescribed by regulations made by the Secretary of State; “public road” means a road which is repairable at the public expense except that in Scotland it has the same meaning as in the Roads (Scotland) Act 1984.; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . “temporary licence” has the meaning assigned to it by section 13(1) of this Act; “trade licence” means a licence issued under section 16(1) of this Act; and “transfer date” has the same meaning as in the Vehicle and Driving Licences Act 1969, that is to say, such date as the Secretary of State may by order appoint for the purposes of section 1(1) of that Act; “vehicle licence” means a licence under this Act for a mechanically propelled vehicle. (2) For the purposes of any provision of this Act and any subsequent enactment relating to the keeping of mechanically propelled vehicles on public roads, a person keeps such a vehicle on a public road if he causes it to be on such a road for any period, however short, when it is not in use there. (3) A mechanically propelled vehicle shall not be treated as an electrically propelled vehicle for the purposes of this Act unless the electrical motive power is derived either from a source external to the vehicle or from any electrical storage battery which is not connected to any source of power when the vehicle is in motion. (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) The unit of horse-power or cylinder capacity for the purposes of any rate of duty under this Act shall be calculated in accordance with regulations under this Act. (6) References in this Act to any enactment shall be construed, unless the context otherwise requires, as references to that enactment as amended by or under any other enactment.

39 Transitional provisions, savings, repeals and revocation.

(1) This Act shall have effect subject to the modifications specified in Part I of Schedule 7 thereto (being modifications required during the transition to the provisions of this Act from the law in force at the passing of this Act relating to the system of vehicle licensing and registration). (2) The modifications of this Act so specified shall cease to have effect on such day as the Secretary of State may appoint by order made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament; and different days may be appointed under this subsection for different modifications so specified or for different modifications so far as they apply to such cases only as may be specified in the order. (3) Where during the period between the passing and the commencement of this Act any provision of the Vehicle and Driving Licences Act 1969 is brought into force and either— (a) this Act or any provision thereof is by virtue of subsection (1) above and any modifications specified in Part I of Schedule 7 thereto directed to have effect as if the corresponding provision of this Act were omitted; or (b) there would be at the commencement of this Act, if the power given by this subsection were not exercised, any other inconsistency in effect between the provision of any enactment repealed by this Act and the corresponding provision of this Act, the Secretary of State may, without prejudice to section 13 of the Interpretation Act 1978 (exercise of statutory powers before commencement of Acts), exercise the power given him by subsection (2) above at any time after the passing of this Act. (4) The other transitional provisions and savings contained in Part II of Schedule 7 to this Act shall have effect. (5) The enactments specified in Part I of Schedule 8 to this Act are hereby repealed to the extent specified in the third column of that Schedule; and the order specified in Part II of that Schedule is hereby revoked. (6) The provisions of Part II of Schedule 7 to this Act shall not be taken as prejudicing the operation of sections 16(1) and 17(2)(a) of the Interpretation Act 1978 (which relate to the effect of repeals).

40

(1) This Act may be cited as the Vehicles (Excise) Act 1971. (2) This Act except section 39(2) and (3) and this section shall come into force on the transfer date. (3) This Act extends to Northern Ireland.

SCHEDULE 1 Annual Rates of Duty on Certain Vehicles not Exceeding 450 kg. in Weight Unladen

Section 1. Part I 1 Subject to paragraph 2 below, the annual rate of duty applicable to a mechanically propelled vehicle of a description specified in the first column of Part II of this Schedule, being a vehicle which does not exceed 450 kilograms in weight unladen, shall be the rate specified in relation to vehicles of that description in the second column of the said Part II. 4 In its application to Northern Ireland, this Part of this Schedule shall have effect as if— (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) in paragraph 3, in the definition of “weight unladen”, for “section 190(2) of the Road Traffic Act 1988” there were substituted “Article 2(3) of the Road Traffic (Northern Ireland) Order 1981”. Part II Description of vehicle | Rate of duty £ 1. Bicycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres | 15.00 2. Bicycles of which the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres | 35.00 3. Bicycles not included above | 55.00 4. Tricycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres | 15.00 5. Tricycles not included above | 55.00

SCHEDULE 2 Annual Rates of Duty on Hackney Carriages

Part I 1 The annual rate of duty applicable to a hackney carriage . . . shall, subject to paragraph 3 below, be the rate specified . . . in relation to its seating capacity in the Table in Part II of this Schedule. 2 For the purposes of this Schedule, the seating capacity of a vehicle shall be determined in accordance with regulations under this Act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Duty shall not be chargeable by virtue of this Schedule in respect of a vehicle chargeable with duty by virtue of Schedule 1 to this Act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Part II Seating capacity | Rate of duty £ Under 9 | 130 9 to 16 | 150 17 to 35 | 200 36 to 60 | 300 Over 60 | 450

SCHEDULE 3 Annual Rates of Duty on Tractors, etc.

Part I 1 The annual rate of duty applicable to a mechanically propelled vehicle of a description specified in the first column of Part II of this Schedule shall, be the rate specified in relation to vehicles of that description in the second column of that Part. 1A In this Schedule “special machine” means (a) a tractor; (b) an agricultural engine; (c) a digging machine; (d) a mobile crane; (e) a works truck; or (f) a mowing machine. 2 In this Schedule “tractor” means a vehicle which is either— (a) an agricultural tractor, or (b) a tractor (other than an agricultural tractor) that is— (i) designed and constructed primarily for use otherwise than on roads, and (ii) incapable by reason of its construction of exceeding a speed of twenty-five miles per hour on the level under its own power. 3 In this Schedule “digging machine” means a vehicle designed, constructed and used for the purpose of trench digging or any kind of excavating or shovelling work which— (a) is used on public roads only for that purpose or for the purpose of proceeding to and from the place where it is to be used for that purpose; and (b) when so proceeding, does not carry any load except such as is necessary for its propulsion or equipment. 4 In this Schedule “mobile crane” means a vehicle designed and constructed as a mobile crane which— (a) is used on public roads only either as a crane in connection with work being carried on on a site in the immediate vicinity or for the purpose of proceeding to and from a place where it is to be used as a crane; and (b) when so proceeding does not carry any load except such as is necessary for its propulsion or equipment. 5 In this Schedule “works truck” means a goods vehicle (within the meaning of Schedule 4 to this Act) designed for use in private premises and used on public roads only for carrying goods between such premises and a vehicle on a road in the immediate vicinity, or in passing from one part of any such premises to another or to other private premises in the immediate vicinity, or in connection with road works while at or in the immediate vicinity of the site of such works. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5A 6 In this Schedule “haulage vehicle” means a vehicle (other than a special machine, a recovery vehicle or a vehicle to which Schedule 4A to this Act applies) which is constructed and used on public roads for haulage solely and not for the purpose of carrying or having superimposed upon it any load except such as is necessary for its propulsion or equipment. 7 In this Schedule “showman’s vehicle” means a vehicle registered under this Act in the name of a person following the business of a travelling showman and used solely by him for the purposes of his business and for no other purpose. 8 (1) In this Schedule “recovery vehicle” means, subject to the provisions of this paragraph, a vehicle which is either constructed or permanently adapted primarily for the purposes of lifting, towing and transporting a disabled vehicle or for any one or more of those purposes. (2) Subject to sub-paragraph (3) below, a vehicle which is constructed or permanently adapted as mentioned in sub-paragraph (1) above shall not be a recovery vehicle if at any time it is used for any purpose other than— (a) the recovery of a disabled vehicle; (b) the removal of a disabled vehicle from the place where it became disabled to premises at which it is to be repaired or scrapped; (c) the removal of a disabled vehicle from premises to which it was taken for repair to other premises at which it is to be repaired or scrapped; and (d) carrying . . . fuel and other liquids required for its propulsion and tools and other articles required for the operation of or in connection with apparatus designed to lift, tow or transport a disabled vehicle and (e) any purpose prescribed for the purposes of this sub-paragraph (3) At any time when a vehicle is being used for purposes specified in paragraphs (a) and (b) of sub-paragraph (2) above, the following uses shall be disregarded in determining whether the vehicle is a recovery vehicle— (a) use for the carriage of any person who immediately before a vehicle became disabled, was the driver of or a passenger in that vehicle; (b) use for the carriage of any goods which, immediately before a vehicle became disabled, were being carried in the disabled vehicle; and (c) use for any purpose prescribed for the purposes of this sub-paragraph. (4) A vehicle which is constructed or permanently adapted as mentioned in sub-paragraph (1) above shall not be a recovery vehicle if at any time the number of vehicles which it is used to recover exceeds a number specified by an order of the Secretary of State made for the purposes of this sub-paragraph. (5) The power to make an order under sub-paragraph (4) above shall be exercisable by statutory instrument; but no such order shall be made unless a draft of it has been laid before and approved by a resolution of each House of Parliament. Part II Descrip tion of vehicle | Rate of duty £ 1. Special machines | 35.00 2. Haulage vehicles, being showmen’s vehicles | 100.00 3. Haulage vehicles, not being showmen’s vehicles | 330.00 4.Recovery vehicles | 85.00

[SCHEDULE 4]

Part I General Provisions Vehicles chargeable at the basic rate of duty 1 (1) Subject to paragraph 6 below, the annual rate of duty applicable to a goods vehicle— (a) which has a plated gross weight or a plated train weight which exceeds 3,500 kilograms but does not exeed 7,500 kilograms; or (aa) which has a plated gross weight or plated train weight exceeding 7,500 kilograms but has such a weight only by virtue of paragraph 9(2A)(c) below and is not a vehicle of a prescribed class; or (b) which has neither a plated gross weight nor a plated train weight but which has a design weight which exceeds 3,500 kilograms; or (c) which is a tower wagon, having a plated gross weight exceeding 3,500 kilograms or, in the case of a vehicle which has no such weight, a design weight exceeding 3,500 kilograms; shall be £150. (2) Any references in the following provisions of this Schedule to the basic rate of duty is a reference to the annual rate of duty for the time being applicable to vehicles falling within sub-paragraph (1) above. Rigid goods vehicles exceeding 7,500 kilograms plated gross weight 2 (1) The annual rate of duty applicable to a rigid goods vehicle which has a plated gross weight exceeding 7,500 kilograms shall be determined in accordance with the following table by reference to— (a) the plated gross weight of the vehicle; and (b) the number of axles on the vehicle. Plated gross weight of vehicle | Rate Exceeding | Not exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle kgs | kgs | £ | £ | £ 7,500 | 12,000 | 290 | 290 | 290 12,000 | 13,000 | 450 | 470 | 340 13,000 | 14,000 | 630 | 470 | 340 14,000 | 15,000 | 810 | 470 | 340 15,000 | 17,000 | 1,280 | 470 | 340 17,000 | 19,000 | 820 | 340 19,000 | 21,000 | 990 | 340 21,000 | 23,000 | 1,420 | 490 23,000 | 25,000 | 2,160 | 800 25,000 | 27,000 | 2,260 | 1,420 27,000 | 29,000 | 2,240 29,000 | 31,000 | 3,250 31,000 | 32,000 | 4,250 (2) This paragraph is subject to paragraph 1(1)(c) above and paragraphs 5 and 6 below. Rigid goods vehicles exceeding 12 tonnes plated gross weight 3 (1) The annual rate of duty applicable, in accordance with paragraph 2 above, to a rigid goods vehicle which has a plated gross weight exceeding 12,000 kilograms and which is used for drawing a trailer which— (a) has a plated gross weight exceeding 4,000 kilograms; and (b) when so drawn, is used for the conveyance of goods or burden, shall be increased by the amount of the supplement (“the trailer supplement”) which is appropriate to the trailer being drawn. (2) The amount appropriate to a trailer— (a) if its plated gross weight does not exceed 12,000 kilograms, is £130, and (b) if its plated gross weight exceeds 12,000 kilograms, is £360. (3) This paragraph is subject to paragraph 6 below. Tractor units exceeding 7,500 kilograms plated train weight 4 (1) The annual rate of duty applicable to a tractor unit which has a plated train weight exceeding 7,500 kilograms shall be determined in accordance with the following table by reference to— (a) the plated train weight of the tractor unit; (b) the number of axles on the tractor unit; and (c) the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it. Plated train weight of tractor unit | Rate for tractor unit with fewer than three axles | Rate for tractor unit with fewer than three axles Exceeding | Not exceeding | Semi-trailers with any no. of axles | Only 2 or more axled semi-trailers | Only 3 or more axled semi-trailers | Semi-trailers with any no. of axles | Only 2 or more axled semi-trailers | Only 3 or more axled semi-trailers kgs | kgs | £ | £ | £ | £ | £ | £ 7,500 | 12,000 | 290 | 290 | 290 | 290 | 290 | 290 12,000 | 16,000 | 440 | 440 | 440 | 440 | 440 | 440 16,000 | 20,000 | 500 | 440 | 440 | 440 | 440 | 440 20,000 | 23,000 | 780 | 440 | 440 | 440 | 440 | 440 23,000 | 26,000 | 1,150 | 570 | 440 | 570 | 440 | 440 26,000 | 28,000 | 1,150 | 1,090 | 440 | 1,090 | 440 | 440 28,000 | 31,000 | 1,680 | 1,680 | 1,050 | 1,680 | 640 | 440 31,000 | 33,000 | 2,450 | 2,450 | 1,680 | 2,450 | 970 | 440 33,000 | 34,000 | 5,000 | 5,000 | 1,680 | 2,450 | 1,420 | 550 34,000 | 36,000 | 5,000 | 5,000 | 2,750 | 2,450 | 2,030 | 830 36,000 | 38,000 | 5,000 | 5,000 | 3,100 | 2,730 | 2,730 | 1,240 38,000 | 44,000 | 2,730 | 2,730 | 1,240 (2) This paragraph is subject to paragraphs 5 and 6 below. Special types of vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Farmers’ goods vehicles and showmen’s goods vehicles 6 (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— (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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Smaller goods vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Vehicles treated as having reduced plated weights 8 (1) The Secretary of State may by regulations provide that, on an application made in accordance with the regulations, the goods vehicle to which the application relates shall be treated for the purposes of this Schedule as if its plated gross weight or plated train weight were the lower gross weight or train weight (the “operating weight”) specified in the application. (2) Where, following an application duly made in accordance with the regulations, a licence is issued for the vehicle concerned at the rate of duty applicable to the operating weight, that weight shall be shown on the licence. (3) The regulations may provide that the use of any vehicle in respect of which a lower rate of duty is chargeable by virtue of this paragraph shall be subject to prescribed conditions and to such further conditions as the Secretary of State may think fit to impose in any particular case. (4) In any case where a vehicle in respect of which a lower rate of duty has been charged by virtue of this paragraph is used in contravention of a condition imposed by virtue of sub-paragraph (3) above, then— (a) the higher rate of duty applicable to its plated gross weight or plated train weight shall become chargeable as from the date of the contravention; and (b) section 19 of this Act shall apply as if— (i) that higher rate had become chargeable under subsection (1) of that section by reason of the vehicle being used as mentioned in that subsection; and (ii) subsections (5) to (9) were omitted. Plated and unladen weights 9 (1) Any reference in this Schedule to the plated gross weight of a goods vehicle or trailer is a reference— (a) to that weight, which is the maximum gross weight which may not be exceeded in Great Britain for the vehicle or trailer in question; or as indicated on the appropriate plate (b) in the case of any trailer which may lawfully be used in Great Britain without such a plate, to the maximum laden weight at which the trailer may lawfully be used in Great Britain. (2) Any reference in this Schedule to the plated train weight of a vehicle is a reference to that weight, which is the maximum gross weight which may not be exceeded in Great Britain for an articulated vehicle consisting of the vehicle in question and any semi-trailer which may be drawn by it as indicated on the appropriate plate. [(2A) In this paragraph “appropriate plate”, in relation to a vehicle or trailer, means— (a) where a Ministry plate (within the meaning of regulations made under section 41 or 49 of the Road Traffic Act 1988) has been issued, or has effect as if issued, for the vehicle or trailer following the issue or amendment of a plating certificate (within the meaning of Part II of that Act), that plate; (b) where paragraph (a) does not apply, but such a certificate is in force for the vehicle or trailer, that certificate; and (c) where neither paragraph (a) nor paragraph (b) above applies but the vehicle or trailer has been equipped with a plate in accordance with regulations made under section 41 of the Act of 1988, that plate.] (3) A mechanically propelled vehicle which— (a) is constructed or adapted for use and used for the conveyance of a machine or contrivance and no other load except articles used in connection with the machine or contrivance; and (b) is not a vehicle for which an annual rate of duty is specified in Schedule 3 to this Act; and (c) has neither a plated gross weight nor a plated train weight, shall, notwithstanding that the machine or contrivance is built in as part of the vehicle, be chargeable with duty at the rate which would be applicable if the machine or contrivance were burden. Goods vehicles used partly for private purposes 10 (1) Where a goods vehicle is partly used for private purposes, the annual rate of duty applicable to it shall, if apart from this paragraph it would be less, be the rate determined in accordance with Schedule 5 to this Act. (2) A vehicle shall not be prevented from being a farmer’s goods vehicle for the purposes of this Schedule solely by reason of its being used partly for private purposes. (3) In this paragraph “partly used for private purposes” means used partly otherwise than for the conveyance of goods or burden for hire or reward or for or in connection with a trade or business. Exempted vehicles 11 Duty shall not be chargeable by virtue of this Schedule in respect of— (a) a vehicle chargeable with duty by virtue of Schedule 1 to this Act; (b) a special machine within the meaning of Schedule 3 to this Act; (c) a recovery vehicle within the meaning of that Schedule; or (cc) a haulage vehicle within the meaning of that Schedule; (d) a vehicle which, though constructed or adapted for use for the conveyance of goods or burden, is not so used for hire or reward or for or in connection with a trade or business. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12, 13. Tractor units used with semi-trailers having only one axle when duty paid by reference to use with semi-trailers having more than one axle 14 (1) This paragraph applies in any case where— (a) a vehicle licence has been taken out for a tractor unit having two axles which is to be used only with semi-trailers with not less than two axles or for a tractor unit having two axles which is to be used only with semi-trailers with not less than three axles; and (b) 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 two axles— (i) which has a plated train weight equal to the maximum laden weight at which a tractor unit having two axles may lawfully be used in Great Britain with a semi-trailer with a single axle; and (ii) which is to be used with semi-trailers with any number of axles. (2) 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, duty at a higher rate shall not become chargeable under section 18 of this Act. Tractor units having two axles used with semi-trailers having two axles when duty paid by reference to use with semi-trailers having not less than three axles 14A (1) This paragraph applies in any case where— (a) a vehicle licence has been taken out for a tractor unit having two axles which is to be used only with semi-trailers with not less than three axles; and (b) 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 two axles— (i) which has a plated train weight of 33,000 kilograms, and (ii) which is to be used with semi-trailers with not less than two axles. (2) If, in a case to which this paragraph applies, the tractor unit is used with a semi-trailer with two axles and, when so used, the laden weight of the tractor unit and semi-trailer taken together does not exceed 33,000 kilograms, duty at a higher rate shall not become charegeable under section 18 of this Act. 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 14B (1) This paragraph applies in any case where— (a) 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 (b) 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— (i) 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 (ii) which is to be used with semi-trailers with any number of axles. (2) 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, duty at a higher rate shall not become chargeable under section 18 of this Act. Interpretation 15 (1) In this Schedule, unless the context otherwise requires— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . “axle”includes— two or more stub axles which are fitted on opposite sides of the longitudinal axis of the vehicle so as to form— a pair in the case of two stub axles, and pairs in the case of more than two stub axles, a single stub axle which is not one of a pair; and a retractable axle; “basic rate of duty”has the meaning given by paragraph 1(2); “business”includes the performance by a local or public authority of its functions; “design weight”means the weight which a vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden; “farmer’s goods vehicle”means, subject to paragraph 10(2) above, a goods vehicle registered under this Act in the name of a person engaged in agriculture and used on public roads solely by him for the purpose of the conveyance of the produce of, or of articles required for the purposes of, the agricultural land which he occupies, and for no other purposes; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . “goods vehicle”means subject to sub-paragraph (1A) below a mechanically propelled vehicle . . . constructed or adapted for use and used for the conveyance of goods or burden of any description, whether in the course of trade or otherwise; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . “rigid goods vehicle”means a goods vehicle which is not a tractor unit; “showman’s goods vehicle”means a showman’s vehicle which is a goods vehicle and is permanently fitted with a living van or some other special type of body or superstructure, forming part of the equipment of the show of the person in whose name the vehicle is registered under this Act; “showman’s vehicle”has the same meaning as in Schedule 3 to this Act; “stub axle”means an axle on which only one wheel is mounted; “tower wagon”means a goods vehicle— (a) into which there is built, as part of the vehicle, any expanding or extensible contrivance designed for facilitating the erection, inspection, repair or maintenance of overhead structures or equipment; and (b) which is neither constructed not adapted for use nor used for the conveyance of any load, except such a contrivance and articles used in connection therewith; “tractor unit”means a goods vehicle to which a semi-trailer may be so attached that part of the semi-trailer is super-imposed on part of the goods vehicle and that when the semi-trailer is uniformly loaded not less than 20 per cent. of the weight of its load is borne by the goods vehicle; “trailer”shall be construed in accordance with sub-paragraph (2) below; “unladen weight”has the same meaning as it has for the purposes of the Road Traffic Act 1988 by virtue of section 190 of that Act; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (1A) In this Schedule “goods vehicle” does not include a vehicle to which Schedule 4A to this Act applies. (2) In this Schedule “trailer” does not include— (a) an appliance constructed and used solely for the purpose of distributing on the road loose gritting material; (b) a snow plough; (c) a road construction vehicle as defined in section 4(2) of this Act; (d) a farming implement not constructed or adapted for the conveyance of goods or burden of any description, when drawn by a farmer’s goods vehicle; (e) a trailer used solely for the carriage of a container for holding gas for the propulsion of the vehicle by which it is drawn, or plant and materials for producing such gas. 16 (1) This Schedule shall apply to Northern Ireland subject to the following modifications. (2) Any reference to a plated gross weight or a plated train weight shall be construed as if it were a reference to a relevant maximum weight or a relevant maximum train weight. (3) Paragraph 5 above shall have effect as if for sub-paragraph (1) there were substituted the following paragraph— ”(1) This paragraph applies to a goods vehicle— (a) which has a relevant maximum weight or a relevant maximum train weight exceeding 3,500 kilograms or, in the case of a vehicle which has neither a relevant maximum weight nor a relevant maximum train weight, a design weight exceeding 3,500 kilograms; and (b) which is for the time being authorised for use on roads by virtue of an order under Article 29(3) of the Road Traffic (Northern Ireland) Order 1981 (authorisation of special vehicles).” (4) Paragraph 9 above shall have effect as if for sub-paragraphs (1) and (2) there were substituted the following sub-paragraphs— ”(1) Any reference in this Schedule to the relevant maximum weight of a goods vehicle or trailer is a reference— (a) where the vehicle or trailer is required by regulations under Article 28 of the Road Traffic (Northern Ireland) Order 1981 to have a maximum gross weight in Great Britain for the vehicle or trailer marked on a plate attached to the vehicle or trailer, to the maximum gross weight in Great Britain marked on such a plate; (b) where a vehicle or trailer on which the maximum gross weight in Great Britain is marked by the same means as would be required by regulations under the said Article 28 if those regulations applied to the vehicle or trailer, to the maximum gross weight in Great Britain so marked on the vehicle or trailer; (c) where a maximum gross weight is not marked on a vehicle or trailer as mentioned in paragraph (a) above, to the notional maximum gross weight of the vehicle or trailer ascertained in accordance with the Goods Vehicles (Ascertainment of Maximum Gross Weights) Regulations (Northern Ireland) 1976 (or any regulations replacing those regulations, whether with or without amendments). (2) Any reference in this Schedule to the relevant maximum train weight of a vehicle is a reference to the maximum gross weight which may not be exceeded in Great Britain for an articulated vehicle consisting of the vehicle in question and any semi-trailer which may be drawn by it.” (5) Paragraph 15(1) above shall have effect as if in the definition of “unladen weight” for the words from “the Road” to “that Act” there were substituted “the Road Traffic (Northern Ireland) Order 1981 by virtue of Article 2(3) of that Order”. Part II [Table A] Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight General Rates Plated gross weight of vehicle | Rate of duty (1) | (2) | (3) | (4) | (5) Exceeding | Not exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle kgs | kgs | £ | £ | £ 12,000 | 13,000 | 450.00 | 470.00 | 340.00 13,000 | 14,000 | 630.00 | 470.00 | 340.00 14,000 | 15,000 | 810.00 | 470.00 | 340.00 15,000 | 17,000 | 1,280.00 | 470.00 | 340.00 17,000 | 19,000 | 820.00 | 340.00 19,000 | 21,000 | 990.00 | 340.00 21,000 | 23,000 | 1,420.00 | 490.00 23,000 | 25,000 | 2,160.00 | 800.00 25,000 | 27,000 | 2,260.00 | 1,420.00 27,000 | 29,000 | 2,240.00 29,000 | 31,000 | 3,250.00 31,000 | 32,000 | 4,250.00 [Table A(1)] Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Rates for Farmers’Goods Vehicles Plated gross weight of vehicle | Rate of duty (1) | (2) | (3) | (4) | (5) Exceeding | Not Exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle kgs | kgs | £ | £ | £ 12,000 | 13,000 | 270.00 | 280.00 | 205.00 13,000 | 14,000 | 380.00 | 280.00 | 205.00 14,000 | 15,000 | 490.00 | 280.00 | 205.00 15,000 | 17,000 | 770.00 | 280.00 | 205.00 17,000 | 19,000 | 490.00 | 205.00 19,000 | 21,000 | 595.00 | 205.00 21,000 | 23,000 | 850.00 | 295.00 23,000 | 25,000 | 1,295.00 | 480.00 25,000 | 27,000 | 1,355.00 | 850.00 27,000 | 29,000 | 1,345.00 29,000 | 31,000 | 1,950.00 31,000 | 32,000 | 2,550.00 [Table A(2)] Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Rates for Showmens’Goods Vehicles Plated gross weight of vehicle | Rate of duty (1) | (2) | (3) | (4) | (5) Exceeding | Not Exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle kgs | kgs | £ | £ | £ 12,000 | 13,000 | 115.00 | 120.00 | 90.00 13,000 | 14,000 | 160.00 | 120.00 | 90.00 14,000 | 15,000 | 205.00 | 120.00 | 90.00 15,000 | 17,000 | 320.00 | 120.00 | 90.00 17,000 | 19,000 | 205.00 | 90.00 19,000 | 21,000 | 250.00 | 90.00 21,000 | 23,000 | 355.00 | 125.00 23,000 | 25,000 | 540.00 | 200.00 25,000 | 27,000 | 565.00 | 355.00 27,000 | 29,000 | 560.00 29,000 | 31,000 | 815.00 31,000 | 32,000 | 1,060.00 [Table B] Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight General Rates Plated gross weight of trailer | Duty supplement Exceeding | Not exceeding kgs | kgs | £ 4,000 | 8,000 | 130.00 8,000 | 10,000 | 130.00 10,000 | 12,000 | 130.00 12,000 | 14,000 | 360.00 14,000 | 360.00 [Table B(1)] Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight Rates for Farmers’Goods Vehicles Plated gross weight of trailer | Duty supplement Exceeding | Not exceeding kgs | kgs | £ 4,000 | 8,000 | 130.00 8,000 | 10,000 | 130.00 10,000 | 12,000 | 130.00 12,000 | 14,000 | 360.00 14,000 | 360.00 [Table B(2)] Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight Rates for Showmen’s Goods Vehicles Plated gross weight of trailer | Duty supplement Exceeding | Not exceeding kgs | kgs | £ 80.00 [Table C] Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles General Rates Plated train weight of tractor unit | Rate of duty (1) | (2) | (3) | (4) | (5) Exceeding | Not exceeding | For a tractor unit to be used with semi-trailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semi-trailers with not less than three axles kgs | kgs | £ | £ | £ 12,000 | 14,000 | 440.00 | 440.00 | 440.00 14,000 | 16,000 | 440.00 | 440.00 | 440.00 16,000 | 18,000 | 500.00 | 440.00 | 440.00 18,000 | 20,000 | 500.00 | 440.00 | 440.00 20,000 | 22,000 | 780.00 | 440.00 | 440.00 22,000 | 23,000 | 780.00 | 440.00 | 440.00 23,000 | 25,000 | 1,150.00 | 570.00 | 440.00 25,000 | 26,000 | 1,150.00 | 570.00 | 440.00 26,000 | 28,000 | 1,150.00 | 1,090.00 | 440.00 28,000 | 29,000 | 1,680.00 | 1,680.00 | 1,050.00 29,000 | 31,000 | 1,680.00 | 1,680.00 | 1,050.00 31,000 | 33,000 | 2,450.00 | 2,450.00 | 1,680.00 33,000 | 34,000 | 5,000.00 | 5,000.00 | 1,680.00 34,000 | 36,000 | 5,000.00 | 5,000.00 | 2,750.00 36,000 | 38,000 | 5,000.00 | 5,000.00 | 3,100.00 [Table C(1)] Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles Rates for Farmers’ Goods Vehicles Plated train weight of tractor unit | Rate of duty (1) | (2) | (3) | (4) | (5) Exceeding | Not exceeding | For a tractor unit to be used with semi-trailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semi-trailers with not less than three axles kgs | kgs | £ | £ | £ 12,000 | 14,000 | 265.00 | 265.00 | 265.00 14,000 | 16,000 | 265.00 | 265.00 | 265.00 16,000 | 18,000 | 300.00 | 265.00 | 265.00 18,000 | 20,000 | 300.00 | 265.00 | 265.00 20,000 | 22,000 | 470.00 | 265.00 | 265.00 22,000 | 23,000 | 470.00 | 265.00 | 265.00 23,000 | 25,000 | 690.00 | 340.00 | 265.00 25,000 | 26,000 | 690.00 | 340.00 | 265.00 26,000 | 28,000 | 690.00 | 655.00 | 265.00 28,000 | 29,000 | 1,010.00 | 1,010.00 | 630.00 29,000 | 31,000 | 1,010.00 | 1,010.00 | 630.00 31,000 | 33,000 | 1,470.00 | 1,470.00 | 1,010.00 33,000 | 34,000 | 3,000.00 | 3,000.00 | 1,010.00 34,000 | 36,000 | 3,000.00 | 3,000.00 | 1,650.00 36,000 | 38,000 | 3,000.00 | 3,000.00 | 1,860.00 [Table C(2)] Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles Rates for Showmen’s Goods Vehicles Plated train weight of tractor unit | Rate of duty (1) | (2) | (3) | (4) | (5) Exceeding | Not exceeding | For a tractor unit to be used with semi-trailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semi-trailers with not less than three axles kgs | kgs | £ | £ | £ 12,000 | 14,000 | 110.00 | 110.00 | 110.00 14,000 | 16,000 | 110.00 | 110.00 | 110.00 16,000 | 18,000 | 125.00 | 110.00 | 110.00 18,000 | 20,000 | 125.00 | 110.00 | 110.00 20,000 | 22,000 | 195.00 | 110.00 | 110.00 22,000 | 23,000 | 195.00 | 110.00 | 110.00 23,000 | 25,000 | 290.00 | 145.00 | 110.00 25,000 | 26,000 | 290.00 | 145.00 | 110.00 26,000 | 28,000 | 290.00 | 275.00 | 110.00 28,000 | 29,000 | 420.00 | 420.00 | 265.00 29,000 | 31,000 | 420.00 | 420.00 | 265.00 31,000 | 33,000 | 615.00 | 615.00 | 420.00 33,000 | 34,000 | 1,250.00 | 1,250.00 | 420.00 34,000 | 36,000 | 1,250.00 | 1,250.00 | 690.00 36,000 | 38,000 | 1,250.00 | 1,250.00 | 775.00 [Table D] Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles General Rates Plated train weight of tractor unit | Rate of duty (1) | (2) | (3) | (4) | (5) Exceeding | Not exceeding | For a tractor unit to be used with semi-trailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semi-trailers with not less than three axles kgs | kgs | £ | £ | £ 12,000 | 14,000 | 440.00 | 440.00 | 440.00 14,000 | 16,000 | 440.00 | 440.00 | 440.00 16,000 | 18,000 | 440.00 | 440.00 | 440.00 18,000 | 20,000 | 440.00 | 440.00 | 440.00 20,000 | 22,000 | 440.00 | 440.00 | 440.00 22,000 | 23,000 | 440.00 | 440.00 | 440.00 23,000 | 25,000 | 570.00 | 440.00 | 440.00 25,000 | 26,000 | 570.00 | 440.00 | 440.00 26,000 | 28,000 | 1,090.00 | 440.00 | 440.00 28,000 | 29,000 | 1,680.00 | 640.00 | 440.00 29,000 | 31,000 | 1,680.00 | 640.00 | 440.00 31,000 | 33,000 | 2,450.00 | 970.00 | 440.00 33,000 | 34,000 | 2,450.00 | 1,420.00 | 550.00 34,000 | 36,000 | 2,450.00 | 2,030.00 | 830.00 36,000 | 38,000 | 2,730.00 | 2,730.00 | 1,240.00 [Table D(1)] Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles Rates for Farmers’ Goods Vehicles Plated train weight of tractor unit | Rate of duty (1) | (2) | (3) | (4) | (5) Exceeding | Not exceeding | For a tractor unit to be used with semi-trailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semi-trailers with not less than three axles kgs | kgs | £ | £ | £ 12,000 | 14,000 | 265.00 | 265.00 | 265.00 14,000 | 16,000 | 265.00 | 265.00 | 265.00 16,000 | 18,000 | 265.00 | 265.00 | 265.00 18,000 | 20,000 | 265.00 | 265.00 | 265.00 20,000 | 22,000 | 265.00 | 265.00 | 265.00 22,000 | 23,000 | 265.00 | 265.00 | 265.00 23,000 | 25,000 | 340.00 | 265.00 | 265.00 25,000 | 26,000 | 340.00 | 265.00 | 265.00 26,000 | 28,000 | 655.00 | 265.00 | 265.00 28,000 | 29,000 | 1,010.00 | 385.00 | 265.00 29,000 | 31,000 | 1,010.00 | 385.00 | 265.00 31,000 | 33,000 | 1,470.00 | 580.00 | 265.00 33,000 | 34,000 | 1,470.00 | 850.00 | 330.00 34,000 | 36,000 | 1,470.00 | 1,220.00 | 500.00 36,000 | 38,000 | 1,640.00 | 1,640.00 | 745.00 [Table D(2)] Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles Rates for Showmen’s Goods Vehicles Plated train weight of tractor unit | Rate of duty (1) | (2) | (3) | (4) | (5) Exceeding | Not exceeding | For a tractor unit to be used with semi-trailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semi-trailers with not less than three axles kgs | kgs | £ | £ | £ 12,000 | 14,000 | 110.00 | 110.00 | 110.00 14,000 | 16,000 | 110.00 | 110.00 | 110.00 16,000 | 18,000 | 110.00 | 110.00 | 110.00 18,000 | 20,000 | 110.00 | 110.00 | 110.00 20,000 | 22,000 | 110.00 | 110.00 | 110.00 22,000 | 23,000 | 110.00 | 110.00 | 110.00 23,000 | 25,000 | 145.00 | 110.00 | 110.00 25,000 | 26,000 | 145.00 | 110.00 | 110.00 26,000 | 28,000 | 275.00 | 110.00 | 110.00 28,000 | 29,000 | 420.00 | 160.00 | 110.00 29,000 | 31,000 | 420.00 | 160.00 | 110.00 31,000 | 33,000 | 615.00 | 245.00 | 110.00 33,000 | 34,000 | 615.00 | 355.00 | 140.00 34,000 | 36,000 | 615.00 | 510.00 | 210.00 36,000 | 38,000 | 685.00 | 685.00 | 310.00

[SCHEDULE 4A ] Annual Rates of Duty on Vehicles Used for Carrying or Drawing Exceptional Loads

3 Where a vehicle— (a) to which this Schedule applies; and (b) which would, but for paragraphs 5 and 15(1A) of Schedule 4 to this Act, be a goods vehicle of a description to which a higher rate of duty is applicable under this Act, is at any time used on roads otherwise than as mentioned in paragraph 1 above, section 18 of this Act shall apply as if that vehicle were then being used in a manner or for a purpose which brings it within that description of vehicle.

SCHEDULE 5 Annual Rates of Duty on Vehicles not Falling Within Schedules 1 to 4 to this Act

Section 1. Part I The annual rate of duty applicable to a mechanically propelled vehicle of a description specified in the first column of Part II of this Schedule, being a vehicle in respect of which an annual rate is not specified in the foregoing Schedules to this Act, shall be the rate specified in relation to vehicles of that description in the second column of the said Part II. Part II Description of vehicle | Rate of duty £ 1. Vehicles constructed before 1947. | 70.00 Other vehicles | 130.00

SCHEDULE 6 . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

SCHEDULE 7 Transitional Provisions

Section 39. Part I Modifications of this Act relating to the system of Vehicle Licensing and Registration etc. Excise duty on, and licensing of, mechanically propelled vehicles 1 Section 2(1) shall have effect as if— (a) there were inserted at the beginning the words “Subject to the provisions of section 2A of this Act”; (b) in paragraph (a) and in paragraph (b) there were added at the end the words “running from the beginning of the month in which the licence first has effect”; (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (d) the words following paragraph (c) were omitted. 2 Section 2 shall have effect as if subsections (2) and (3) were omitted. 3 Section 2(4) shall have effect as if— (a) there were inserted at the beginning the words “Subject to the provisions of section 2A of this Act”; (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Section 2 shall have effect as if subsections (5) and (6) were omitted. 5 After section 2 there shall be inserted the following section— Power to modify duration of licences and rates of duty. 2A (1) Subject to the following provisions of this section, the Secretary of State may by order provide that vehicle licences . . . may be taken out for such periods as may be specified in the order, being— (a) periods of a fixed number of months (not exceeding fifteen) running from the beginning of the month in which the licence first has effect; or (aa) in the case of licences taken out on the first registration of vehicles of such description as may be so specified, periods exceeding by such number of days (not exceeding thirty) as may be determined by or under the order the periods for which the licence would otherwise have effect by virtue of section 2(1) above or any provision made under paragraph (a) above; or (b) in the case of vehicles of such description, or of such description and used in such circumstances, as may be so specified, periods of less than a month. (2) A licence for any period specified in an order under this section shall be taken out on payment of duty at such rate as may be so specified: Provided that— (a) the rate of duty on any licence taken out for a vehicle for a period of a fixed number of months other than twelve or for a period of less than a month shall be such as to bear to the annual rate of duty applicable to that vehicle no less proportion than the period for which the licence is taken out bears to a year; and (b) the rate of duty on any licence taken out for a vehicle for a period of three months or for a period of four months shall not exceed for each month of the period ten per cent. of the annual rate of duty applicable to the vehicle. (3) Any order made by the Secretary of State under this section may be made so as to apply only to vehicles of specified descriptions and may make different provision for vehicles of different descriptions or for different circumstances. (4) The power to make orders under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament and shall include power to make transitional provisions to vary or revoke any such order and to amend or repeal the following provisions of section 2 of this Act, that is to say, in subsection (1), paragraphs (a), (b) and (c) and, in subsection (4), paragraphs (b) and (c) and so much of the remainder of the subsection as relates to those two paragraphs. Liability to pay duty and consequences of non-payment thereof 6 Section 8 shall have effect as if subsection (2) were omitted. 7 Section 9 shall have effect as if— (a) in subsection (2) for the words “one-three-hundred and sixty-fifth” there were substituted the words “one twelfth”, for the words “day in the relevant period” there were substituted the words “calendar month or part of a calendar month in the relevant period” and, in the proviso, for the words “day following that on which” there were substituted the words “calendar month immediately following that in which”; (b) in subsection (3)— (i) in paragraph (a), for the word “day” there were substituted the words “month or part of a month”; (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) in paragraph (d) and in the words following paragraph (d), for the word “day” there were in each case substituted the words “month or part”; (c) in subsection (4), for the words “In relation to any day” there were substituted the words “In relation to any month or part of a month”, for the words “on that day” there were substituted the words “at the beginning of that month or part” and for the words “such day” there shall be substituted the words “such month or part”. 8 Sections 10 and 11 shall be omitted. Issue, exhibition, exchange, surrender, etc. of licences 9 Section 12 shall have effect as if subsection (5) were omitted. 10 Section 13 shall be omitted. 11 Sections 14 and 15 shall be omitted. 12 Section 16 shall have effect as if for subsections (4) to (5) there were substituted the following subsections— (4) A trade licence may be taken out— (a) for one calendar year; (b) for a period of six months beginning with the first day of January or of July; or (c) where subsection (4A) below applies, for a period of seven, eight, nine, ten or eleven months beginning with the first day of any month other than January or July. (4A) This subsection applies where the person taking out the licence— (a) is not a motor trader or vehicle tester (having satisfied the Secretary of State as mentioned in subsection (1A) above); or (b) does not hold any existing trade licence. (5) The rate of duty applicable to a trade licence— (a) if the licence is taken out for a calendar year, shall be— (i) the annual rate currently applicable to a vehicle falling within paragraph 3 of Part II of Schedule 1 to this Act if the licence is to be used only for vehicles to which that Schedule 1 applies; and (ii) otherwise, the annual rate currently applicable to a vehicle falling within paragraph 2 of Part II of Schedule 5 to this Act; (b) if the licence is taken out for a period of six months, shall be fifty-five per cent. of the rate applicable to the corresponding trade licence taken out for a calendar year; and (c) if the licence is taken out for a period of seven, eight, nine, ten or eleven months, shall be the aggregate of— (i) fifty-five per cent. of the rate applicable to the corresponding trade licence taken out for a calendar year, and (ii) one-sixth of the amount arrived at under sub-paragraph (i) above in respect of each month in the period in excess of six. (5A) In determining a rate of duty under subsection (5)(b) or (c) any fraction of five pence— (a) if it exceeds two and a half pence, shall be treated as five pence; and (c) otherwise, shall be disregarded. 13 Section 17 shall have effect as if there were substituted for subsections (1) and (2) the following subsections— (1) The holder of a licence (other than a licence for a tramcar) may at any time surrender the licence to the Secretary of State. (2) Where a licence is surrendered to the Secretary of State under subsection (1) above, the holder shall be entitled to be repaid by the Secretary of State by way of rebate of duty paid for the licence the following amount in respect of each complete month of the period of the currency of the licence which is unexpired at the date of the surrender, that is to say— (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , an amount equal to one twelfth of the annual rate of duty chargeable on the licence. 14 Until the date appointed for the cesser of paragraph 10 above section 17 shall have effect as if subsection (3) were omitted. 15 On and after the said date section 17(3) shall have effect until the date appointed for the cesser of paragraph 13 above as if paragraph (b) were omitted together with the words from “or, if the Secretary of State so directs” to “application” in the second place where it occurs. 16 Section 17 shall have effect as if subsection (4) were omitted. 17 Section 18(3) shall have effect as if for the words “number of days” there were substituted in each place where they occur the words “number of months” and for the words from “that period being treated” to the end there were substituted the words “any incomplete month being treated as a whole month”. [17A Section 18A shall have effect as if— (a) in subsection (2) for the words “one three-hundred and sixty-fifth” there were substituted the words “one twelfth” and for the words “day in the relevant period” there were substituted the words “calendar month or part of a calendar month in the relevant period”; (b) in subsection (7)— (i) in paragraph (a), for the word “day” there were substituted the words “month or part of a month”; (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) in paragraph (c) and in the words following that paragraph, for the word “day” there were in each case substituted the words “month or part”; (c) in subsection (9), for the words “any day comprised in the relevant period” there were substituted the words “any month or part of a month comprised in the relevant period.”] Registration and registration marks, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 For section 23 there shall be substituted the following— 23 (1) Regulations under this Act may— (a) make provision with respect to the registration of mechanically propelled vehicles; (b) require the Secretary of State to make the prescribed returns with respect to mechanically propelled vehicles registered with him, and provide for making any particulars contained in the register available for use by the prescribed persons on payment, in the prescribed cases, of a fee of such amount as appears to the Secretary of State reasonable in the circumstances of the case; (c) require any person by whom or to whom any mechanically propelled vehicle is sold or disposed of to furnish the prescribed particulars in the prescribed manner; (d) provide for the issue of registration documents in respect of the registration of any mechanically propelled vehicle, and for the transfer surrender and production, and the inspection by the prescribed persons, of any documents so issued; (e) provide for the issue of new registration documents in the place of any such documents which are or may be lost, stolen, destroyed or damaged, . . . ; and (f) prescribe the size, shape and character of the registration marks . . . to be fixed on any vehicle and the manner in which those marks . . . are to be displayed and rendered easily distinguishable whether by night or by day. (2) Regulations under this Act may— (a) prescribe the form of, and the particulars to be included in, the register of trade licences; (b) make provision for assigning general registration marks to persons holding trade licences and, without prejudice to the foregoing, prescribe the registration marks to be carried by vehicles the use of which is authorised by virtue of such licences; and (c) make provision for the issue of trade plates to holders of trade licences and for the charging of a fee for the replacement of trade plates which are or may be lost, stolen, destroyed or damaged by reason of damage to them or of their loss or destruction. (3) Regulations under this Act may— (a) extend any of the provisions as to registration, and provisions incidental to any such provisions, to any mechanically propelled vehicles in respect of which duty is not chargeable under this Act (including vehicles belonging to the Crown); and (b) provide for the identification of any such vehicles. (4) Regulations under subsection (3) above which require a person to furnish information relating to vehicles exempted from duty by virtue of section 7(2) of this Act may require him to furnish in addition such evidence of the facts giving rise to the exemption as is prescribed by the regulations. (5) Regulations under subsection (3) above which require a person to furnish information relating to vehicles exempted from duty by reason of the continued operation of the provisions mentioned in section 12(1) of the Finance (No. 2) Act 1992 may require him to furnish in addition such evidence of the facts giving rise to the exemption as is prescribed by the regulations. Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Section 26 shall have effect as if in subsection (1) there were substituted for the reference to section 23(c) of this Act a reference to section 23(2)(c) thereof; and as if in subsection (2) there were omitted therefrom the words “or for the allocation of temporary licences or registration marks”. Supplementary 24 For section 37(3) there shall be substituted the following subsection— (3) Any person who contravenes or fails to comply with any regulations under this Act (other than regulations under section . . . 20 or 24) shall be guilty of an offence and liable on summary conviction— (a) in the case of regulations prescribed for the purposes of this paragraph, to a fine not exceeding level 3 on the standard scale; and (b) in any other case, to a fine not exceeding level 2 on the standard scale. (3A) Regulations under section . . .20 or 24 above may provide that a person who contravenes or fails to comply with any specified provision of the regulations shall be guilty of an offence and a person guilty of such an offence shall be liable on summary conviction— (a) in the case of regulations under section . . .20, to a fine not exceeding level 1 on the standard scale; and (b) in the case of regulations under section 24, to a fine not exceeding level 3 on the standard scale. (3B) The prescribing of regulations for the purposes of subsection (3)(a) above shall not affect the punishment for a contravention ofor failure to comply with those regulations before they were so prescribed. . Part II Other Transitional Provisions and Savings 1 In so far as any regulation, order, licence or other instrument made or issued, or having effect as if made or issued, under any enactment repealed by this Act or any other thing done or deemed to have been done under any such enactment, could have been made, issued or done under a corresponding provision of this Act it shall not be invalidated by the repeals effected by section 39(5) of this Act, but shall have effect as if made, issued or done under that corresponding provision. Provided that this paragraph shall not be construed as saving the order specified in Part II of Schedule 8 to this Act. 2 Without prejudice to paragraph 1 above, any provision of this Act relating to anything done or required or authorised to be done under, or by reference to, that provision, this Act or any other provision of this Act shall have effect as if any reference to that provision, to this Act or to that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act or to the Act containing the corresponding provision so repealed. 3 No licence or other instrument issued or made or having effect as if issued or made by a local authority under any enactment repealed by this Act and nothing done or deemed to have been done by or in relation to a local authority under any such enactment shall be prevented from being treated for the purposes of the foregoing paragraphs as a licence or other instrument or other thing which could have been issued, made or done under a corresponding provision of this Act by reason only that it could have been issued, made or done under that corresponding provision by or in relation to the Secretary of State and not by or in relation to a local authority. In this paragraph “local authority” has the same meaning as it has in the Vehicle and Driving Licences Act 1969. 4 No licence issued under this Act and in force when any of the following modifications of this Act contained in Part I of this Schedule ceases to have effect under section 39(2) of this Act shall be affected by reason of any such modification so ceasing to have effect; nor shall any right to be repaid by way of rebate of duty any such amount as is referred to in section 17(2) accruing on a surrender of a licence before the modification contained in paragraph 13 of the said Part I ceases to have effect under the said section 39(2) be affected by reason of that modification so ceasing to have effect. The modifications of this Act referred to above are those contained in paragraphs 1, 2, 3, 5, 12 and 17 of the said Part I. 5 Nothing in this Act shall affect the enactments repealed thereby in their operation in relation to offences committed before the commencement of this Act. 6 In relation to a vehicle for which a licence was issued before and is in force after the commencement of this Act, or the last licence was issued between the commencement of the Vehicles (Excise) Act 1949 and the commencement of this Act, section 1(3) of this Act shall have effect as if for the reference in paragraph (a) to the same Schedule to this Act there were substituted a reference to the Schedule to this Act corresponding to the enactment under which duty was chargeable for the licence. 7 In relation to a vehicle exempted from duty under the Vehicles (Excise) Act 1962 by virtue of section 6(2A) or (2B) thereof to which the provisions of section 6(3) of this Act apply, the reference in the said section 6(3) to the vehicle being deemed never to have been exempted from duty under subsection (1) or (2) of that section shall include a reference to the vehicle being deemed never to have been exempted from duty under the said section 6(2A) or (2B). 8 In relation to a vehicle for which a licence was taken out before and is in force at the commencement of this Act, section 18 of this Act shall have effect as if— (a) any reference to any rate of duty or amount payable under this Act included a reference to a rate of duty or an amount payable under the Vehicles (Excise) Act 1962; (b) for any reference to duty paid in respect of a vehicle at a rate applicable under Schedule 4 to this Act, there were substituted a reference to duty paid at a rate applicable under Schedule 4 to the said Act of 1962. 9 For the purposes of section 22 of this Act a person shall be treated as having been previously convicted of an offence under that section if he has been convicted of an offence under the corresponding enactment in the Vehicles (Excise) Act 1949 or the Vehicles (Excise) Act 1962. 10 Where in pursuance of section 12(7) of the Vehicles (Excise) Act 1962 (which relates to appeals to the Secretary of State from refusals of local authorities to issue trade licences) an appeal is pending at the transfer date, the making of the appeal shall be treated as a request in pursuance of subsection (1) of section 25 of this Act in respect of such a refusal as is mentioned in paragraph (c) of that subsection. 11 Any enactment passed before the commencement of this Act referring, whether specifically or by means of a general description, to an enactment repealed by this Act shall, unless the contrary intention appears, be construed as referring to the corresponding provision of this Act, and any document made or issued (whether before or after the commencement of this Act) referring, whether specifically or by means of a general description, to an enactment repealed by this Act shall, unless the contrary intention appears, be similarly construed. 12 Nothing in this Act shall require any charge or fee to be paid which would not have been payable if this Act had not been passed. 13 Unless the context otherwise requires, references in this Schedule to enactments repealed by this Act include references to the order revoked by this Act.

SCHEDULE 8 REPEALS AND REVOCATION

Section 39(5). PART I ENACTMENTS REPEALED Chapter | Short title | Extent of repeal 10 & 11 Eliz. 2. c. 13. | The Vehicles (Excise) Act 1962. | The whole Act except section 25(1) and Schedule 7. 10 & 11 Eliz. 2. c. 44. | The Finance Act 1962. | Section 5. 1964 c. 49. | The Finance Act 1964. | Section 11. 1965 c. 25. | The Finance Act 1965. | Section 5 so far as unrepealed, sections 6 and 7 and Schedule 5 Pt. V. 1965 c. 66. | The Hire-Purchase Act 1965. | In Schedule 5, the amendment of the Vehicles (Excise) Act 1962. 1965 c. 67. | The Hire-Purchase (Scotland) Act 1965. | In Schedule 5, the amendment of the Vehicles (Excise) Act 1962. 1966 c. 18. | The Finance Act 1966. | Section 8. 1967 c. 30. | The Road Saftey Act 1967. | Section 27. 1967 c. 54. | The Finance Act 1967. | Sections 11 and 12. 1967 c. 70. | The Road Traffic (Amendment) Act 1967. | Section 4(4). 1968 c. 44. | The Finance Act 1968. | Sections 8 and 9 and Schedule 7. 1968 c. 73. | The Transport Act 1968. | Section 147. 1969 c. 127. | The Vehicle and Driving Licences Act 1969. | Sections 4 to 12. Section 17. Section 19. In section 20, subsections (1) to (4) and in subsection (5) the words from the beginning to “to the vehicle;”. Section 21. In section 23, paragraphs (d), (e) and (f) of subsection (1) and subsection (2) so far as it amends the Vehicles (Excise) Act 1962. Section 24. In section 25, subsections (1) to (5), in subsection (6) the words “this Act, the Act of 1962 or” and subsection (7). In section 26, subsections (1) and (2), in subsection (3) the words “by or” and “this Act, the Act of 1962 or” and subsections (4) to (8). Section 27 in so far as it relates to records maintained in connection with functions conferred on local authorities by the Vehicles (Excise) Act 1962 and transferred to the Secretary of State by order under section 1 of the Vehicle and Driving Licences Act 1969 or with any functions exercisable by the Secretary of State by virtue of the said Act of 1969 except sections 1 to 3 thereof. Section 28. In section 29, subsections (1) and (2). Section 30. Section 32 so far as it relates to offences against section 22 of that Act. In section 33 the definitions of “moto r dealer”, “public road”, “trade licence”, “seven day licence”, “temporary licence” and “vehicle licence”. In section 34, in subsection (2) the words “or the Act of 1962” and subsection (5). In section 35, the words “section 21(2) or”. Section 36(2). In Schedule 1, paragraphs 4 to 8, 11 and 13 to 18. 1969 c. 32. | The Finance Act 1969. | Section 6 and Schedule 12. 1970 c. 24. | The Finance Act 1970. | Section 9. PART II ORDER REVOKED The Road Vehicles (Duration of Licences) Order 1968 (S.I. 1968/439).