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Finance Act 2010

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11Rates for motorcycles

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(1)In paragraph 2(1) of Schedule 1 to VERA 1994 (annual rates of duty: motorcycles)—

(a)in paragraph (c) (motorbicycle which has engine with cylinder capacity exceeding 400cc but not exceeding 600cc), for “£48” substitute “£50”, and

(b)in paragraph (d) (motorcycle not within any of paragraphs (a) to (c)), for “£66” substitute “£70”.

(2)The amendments made by subsection (1) have effect in relation to licences taken out on or after 1 April 2010.

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