SCHEDULES
SCHEDULE 4 Vehicle Excise and Registration
Part III Rates
Special vehicles
9
1
Part IV of Schedule 1 to the 1994 Act (special machines) shall be amended as follows.
2
For the heading “SPECIAL MACHINES” there shall be substituted “
SPECIAL VEHICLES
”
.
3
In paragraph 4(1) (annual rate of £35) for the words “special machine is £35” there shall be substituted “
special vehicle is the same as the basic goods vehicle rate
”
.
4
In paragraph 4(2) (definition of “special machine”)—
a
for the words “ “special machine” means” there shall be substituted “
“special vehicle” means a vehicle which has a revenue weight exceeding 3,500 kilograms and is
”
;
b
paragraphs (a), (b) and (f) (tractors, agricultural engines and mowing machines) shall be omitted;
c
after paragraph (e) there shall be inserted—
ee
a road roller.
5
Paragraph 4(3) (definition of “tractor”) shall be omitted.
6
The following sub-paragraph shall be inserted after sub-paragraph (6) of paragraph 4—
7
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.