Motor Vehicle (Duties and Licences) Act 2015
Amendment of Schedule to Act of 1952 | ||||||||||||||||
4. (1) Part I (amended by section 4 of the Act of 2013) of the Schedule to the Act of 1952 is amended— | ||||||||||||||||
(a) in paragraph 4(d) by inserting “, but not including a tractor unit” after “tractors of any other description”, and | ||||||||||||||||
(b) in paragraph 5— | ||||||||||||||||
(i) in subparagraph (a) by inserting “, inclusive of all additions,” after “and which”, and | ||||||||||||||||
(ii) in subparagraph (b) by inserting “, inclusive of all additions,” after “and which”. | ||||||||||||||||
(2) Part I (amended by section 4 of the Act of 2013) of the Schedule to the Act of 1952 is amended by substituting the following for paragraph 5: | ||||||||||||||||
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”. | ||||||||||||||||
(3) Part II of the Schedule to the Act of 1952 is amended in paragraph 1— | ||||||||||||||||
(a) in subparagraph (1) by inserting the following definitions: | ||||||||||||||||
“ ‘addition’, with respect to any vehicle in respect of which duties of excise are charged or levied under section 1 at the rates specified in paragraph 5 of Part I of this Schedule, means an addition specified in paragraph (a) of section 2 (2) of the Finance (Excise Duties) (Vehicles) (Amendment) Act 1960 ; | ||||||||||||||||
‘tractor unit’ means the drawing component of an articulated vehicle;”, | ||||||||||||||||
(b) by inserting the following subparagraph after subparagraph (1): | ||||||||||||||||
“(1A) For the purposes of the definition of ‘tractor unit’ in subparagraph (1) — | ||||||||||||||||
‘articulated vehicle’ means the combination of a tractor unit and a semi-trailer; | ||||||||||||||||
‘semi-trailer’ means the drawn component of an articulated vehicle attached to a tractor unit by superimposition and drawn by the tractor unit and so constructed and attached that not less than 20 per cent of the weight of the drawn component is borne by the tractor unit;”, | ||||||||||||||||
and | ||||||||||||||||
(c) by deleting subparagraph (3). |