Prospective
(1)This section applies where—
(a)goods are loaded on a relevant goods vehicle for transport between member States,
(b)the vehicle is transported by rail between the nearest suitable rail loading station to the point of loading and the nearest suitable rail unloading station to the point of unloading, and
(c)part of the rail transport of the vehicle takes place in the United Kingdom at a time when a vehicle licence for it is in force.
(2)Where this section applies, the holder of the licence is, on making a claim, entitled to receive from the Secretary of State (by way of rebate of the duty paid on the licence) an amount calculated by the method prescribed by regulations made by the Secretary of State.
[F1(3)In this section “relevant goods vehicle” means any vehicle the rate of duty applicable to which is provided for in Part VIII of Schedule 1 or which would be such a vehicle if Part VI of that Schedule did not apply to the vehicle.]
(4)The Secretary of State may by regulations prescribe—
(a)when and how a claim for a rebate under this section is to be made, and
(b)the evidence to be provided in support of such a claim.
Textual Amendments
F1S. 20(3) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 21, 29