Part IU.K. General
[1(1)[Except in the case of a vehicle having an engine with a cylinder capacity not exceeding [1,549 cubic centimetres], the] annual rate of vehicle excise duty applicable to a vehicle in respect of which no other annual rate is specified by this Schedule is [the general rate]
(2)The general rate is [£165].
[(2A)In the case of a vehicle having an engine with a cylinder capacity not exceeding [1,549 cubic centimetres], the general rate is [£110].]
[(2B)For the purposes of this Schedule the cylinder capacity of an engine shall be calculated in accordance with regulations made by the Secretary of State.]
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]