Resolved,
That—
(1) The Vehicle Excise and Registration Act 1994 is amended as follows.
(2) In paragraph 6 of Schedule 1 (annual rates of duty; vehicles used for exceptional loads), in sub-paragraph (2A)—
(a) in paragraph (a) omit “in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied,”,
(b) omit the “and” following paragraph (a), and
(c) omit paragraph (b).
(3) Omit paragraphs 9A and 9B of Schedule 1.
(4) Omit paragraphs 11A and 11B of Schedule 1.
(5) In paragraph 11C of Schedule 1 (annual rates of duty: tractive units), in sub-paragraph (2)—
(a) in paragraph (a) omit “in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied,”, and
(b) omit paragraph (b).
(6) In consequence of the amendments made by paragraphs (2) to (5)—
(a) in section 13 (trade licences: duration and amount of duty) omit subsection (7)(a) and the “and” following it,
(b) in section 13 (trade licences: duration and amount of duty) as set out in paragraph 8(1) of Schedule 4 to the Vehicle Excise and Registration Act 1994 which is to have effect on and after a day appointed by order, omit subsection (7)(a) and the “and” following it,
(c) in section 15 (vehicles becoming chargeable to duty at a higher rate), omit subsection (2A),
(d) in paragraph 9 of Schedule 1 (annual rates of duty: rigid goods vehicles)—
(i) in sub-paragraph (1), omit “is not a vehicle with respect to which the reduced pollution requirements are satisfied and which”,
(ii) omit sub-paragraph (3)(a), and
(iii) in sub-paragraph (4), omit paragraph (a) and the “and” following it, and
(e) in paragraph 11 of Schedule 1 (annual rates of duty: tractive units)—
(i) in sub-paragraph (1), omit “is not a vehicle with respect to which the reduced pollution requirements are satisfied and which”,
(ii) omit sub-paragraph (3)(a), and
(iii) in sub-paragraph (4), omit paragraph (a) and the “and” following it.
(7) The amendments made by paragraphs (2) to (6) have effect in relation to licences taken out on or after 1 April 2014 in the case of an exceptional load vehicle—
(a) which is charged to HGV road user levy, and
(b) which satisfies the reduced pollution requirements for the purposes of the Vehicle Excise and Registration Act 1994.
(8) The amendments made by paragraphs (3 to (6) have effect in relation to licences taken out on or after 1 April 2014 in the case of a rigid goods vehicle or tractive unit—
(a) which has a revenue weight of not less than 12,000 kgs, and
(b) which satisfies the reduced pollution requirements for the purposes of the Vehicle Excise and Registration Act 1994.
(9) In this Resolution—
(a) “exceptional load vehicle” is a vehicle to which paragraph 6 of Schedule 1 to the Vehicle Excise and registration Act 1994 applies by reason of falling within sub-paragraph (1) of that paragraph;
(b) “rigid goods” and “tractive unit” have the same meaning as in the Vehicle Excise and Registration Act 1994.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.