16 Duty at higher rate: exception for tractive units
Finance Act 2003 (2003 c 14) | Legislation

16  Duty at higher rate: exception for tractive units

(1)     After section 15 of the Vehicle Excise and Registration Act 1994 insert—

“15´¡

Exception for tractive units from charge at higher rate

(1)     Where—

(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

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