a Would you clarify the position regar
Page 83
If you've noticed an error in this article please click here to report it so we can fix it.
ding demountable bodies carried on rigid vehicles? Must the weight of the detachable portion be included in the unladen weight for taxation purposes?
AIn computing the unladen weight of a goods vehicle the weight of any "receptacle", i.e., a container, need not be included if it is constructed or adapted for the purposes of being lifted on or off the vehicle with goods in it and is "from time to time actually used for that purpose in the ordinary course of business"
Additionally, containers constructed or specially adapted for carrying livestock and used solely for that purpose may be excluded from the unladen weight for taxation purposes. It will be noted that for livestock containers only, the additional requirement is not made that they should be lifted on or off the vehicle from time to time when loaded.