Finance Act 1986
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Change 1
SCHEDULE 1
Part I Provision Substituted for Part II of Schedule 2 to the Acts of 1971 and 1972 Description of vehicle | Rate of duty £ Hackney carriages | 52·50 with an additional £1·05 for each person above 20 (excluding the driver) for which the vehicle has seating capacity. Part II Tables Substituted in Part II of Schedule 4 to the Acts of 1971 and 1972 Table A(1) Rates of Duty on Rigid Goods Vehicles Exceeding 12 Tonnes 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 tonnes | tonnes | £ | £ | £ 12 | 13 | 210 | 170 | 170 13 | 14 | 280 | 175 | 175 14 | 15 | 350 | 175 | 175 15 | 17 | 475 | 180 | 175 17 | 19 | 240 | 175 19 | 21 | 320 | 180 21 | 23 | 420 | 245 23 | 25 | 720 | 330 25 | 27 | 465 27 | 29 | 665 29 | 30·49 | 1,090 Table C(1) Rates of duty on Tractor Units Exceeding 12 Tonnes 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 tonnes | tonnes | £ | £ | £ 12 | 14 | 235 | 215 | 215 14 | 16 | 290 | 220 | 220 16 | 18 | 330 | 220 | 220 18 | 20 | 385 | 220 | 220 20 | 22 | 435 | 270 | 220 22 | 23 | 465 | 300 | 220 23 | 25 | 530 | 365 | 225 25 | 26 | 530 | 405 | 265 26 | 28 | 530 | 500 | 345 28 | 29 | 555 | 555 | 390 29 | 31 | 765 | 765 | 495 31 | 33 | 1,115 | 1,115 | 780 33 | 34 | 1,230 | 1,230 | 1,150 34 | 36 | 1,405 | 1,405 | 1,405 36 | 38 | 1,580 | 1,580 | 1,580 Table D(1) Rates of duty on Tractor Units Exceeding 12 Tonnes Plated Train Weight and Having Three 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 tonnes | tonnes | £ | £ | £ 12 | 14 | 215 | 215 | 215 14 | 20 | 220 | 220 | 220 20 | 22 | 270 | 220 | 220 22 | 23 | 300 | 220 | 220 23 | 25 | 365 | 220 | 220 25 | 26 | 405 | 225 | 220 26 | 28 | 500 | 230 | 225 28 | 29 | 555 | 270 | 230 29 | 31 | 765 | 325 | 240 31 | 33 | 1,115 | 495 | 250 33 | 34 | 1,140 | 725 | 315 34 | 36 | 1,205 | 1,035 | 475 36 | 38 | 1,390 | 1,390 | 710
SCHEDULE 1
Part I Provision Substituted for Part II of Schedule 2 to the Acts of 1971 and 1972 Description of vehicle | Rate of duty £ Hackney carriages | 52·50 with an additional £1·05 for each person above 20 (excluding the driver) for which the vehicle has seating capacity. Part II Tables Substituted in Part II of Schedule 4 to the Acts of 1971 and 1972 Table A(1) Rates of Duty on Rigid Goods Vehicles Exceeding 12 Tonnes 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 tonnes | tonnes | £ | £ | £ 12 | 13 | 210 | 170 | 170 13 | 14 | 280 | 175 | 175 14 | 15 | 350 | 175 | 175 15 | 17 | 475 | 180 | 175 17 | 19 | 240 | 175 19 | 21 | 320 | 180 21 | 23 | 420 | 245 23 | 25 | 720 | 330 25 | 27 | 465 27 | 29 | 665 29 | 30·49 | 1,090 Table C(1) Rates of duty on Tractor Units Exceeding 12 Tonnes 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 tonnes | tonnes | £ | £ | £ 12 | 14 | 235 | 215 | 215 14 | 16 | 290 | 220 | 220 16 | 18 | 330 | 220 | 220 18 | 20 | 385 | 220 | 220 20 | 22 | 435 | 270 | 220 22 | 23 | 465 | 300 | 220 23 | 25 | 530 | 365 | 225 25 | 26 | 530 | 405 | 265 26 | 28 | 530 | 500 | 345 28 | 29 | 555 | 555 | 390 29 | 31 | 765 | 765 | 495 31 | 33 | 1,115 | 1,115 | 780 33 | 34 | 1,230 | 1,230 | 1,150 34 | 36 | 1,405 | 1,405 | 1,405 36 | 38 | 1,580 | 1,580 | 1,580 Table D(1) Rates of duty on Tractor Units Exceeding 12 Tonnes Plated Train Weight and Having Three 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 tonnes | tonnes | £ | £ | £ 12 | 14 | 215 | 215 | 215 14 | 20 | 220 | 220 | 220 20 | 22 | 270 | 220 | 220 22 | 23 | 300 | 220 | 220 23 | 25 | 365 | 220 | 220 25 | 26 | 405 | 225 | 220 26 | 28 | 500 | 230 | 225 28 | 29 | 555 | 270 | 230 29 | 31 | 765 | 325 | 240 31 | 33 | 1,115 | 495 | 250 33 | 34 | 1,140 | 725 | 315 34 | 36 | 1,205 | 1,035 | 475 36 | 38 | 1,390 | 1,390 | 710
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