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Finance Act 1982

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5 Vehicles excise duty: Great Britain. U.K.

(1)The M1Vehicles (Excise) Act 1971 shall be amended as follows.

(2)For the provisions of Part II of Schedules 1 to 5 (annual rates of duty) there shall be substituted the provisions set out in Schedule 3 to this Act.

(3)In subsection (5) of section 16 (rates of duty for trade licences), including that subsection as set out in paragraph 12 of Part I of Schedule 7, for “£35” and “£7” there shall be substituted respectively “£40” and “£8”.

(4)For Schedule 4 (annual rates of duty on goods vehicles) there shall be substituted the provisions of Part A of Schedule 5 to this Act (which shall, accordingly. have effect as Schedule 4 to the Act of 1971).

(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(6)In section 38(4) (meaning of “unladen weight”), after the word “Act” there shall be inserted the words “,except in Schedule 4,”; and in Schedule 6 (provisions as to the computation of unladen weights) paragraphs 3 and 5 shall cease to have effect and in paragraph 4 for the words “Schedules 3 and 4” there shall be substituted the words “Schedule 3”.

(7)Subsections (2) and (3) above apply in relation to licences taken out after 9th March 1982 and subsections (4) to (6) above apply in relation to licences first having effect after 30th September 1982.

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C1Part of the text of ss. 5 and 6 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991

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