Part IIU.K. Motorcycles
[2(1)The annual rate of vehicle excise duty applicable to a motorcycle that does not exceed 450 kilograms in weight unladen is—U.K.
(a)if the cylinder capacity of the engine does not exceed 150 cubic centimetres, [£24];
(b)if the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 400 cubic centimetres, [£52];
(c)if the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 400 cubic centimetres but does not exceed 600 cubic centimetres, [£80];
(d)in any other case, [£111].
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In this paragraph—
“motorcycle” means a motorbicycle or a motortricycle [but does not include an electrically propelled vehicle],
“motorbicycle” includes a two-wheeled motor scooter, a bicycle with an attachment for propelling it by mechanical power and a motorbicycle to which a side-car is attached, and
“motortricycle” includes a three-wheeled motor scooter and a tricycle with an attachment for propelling it by mechanical power.
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]