xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

Part IU.K. Customs and Excise

Chapter IU.K. General

Rates of dutyU.K.

4 Vehicles excise duty.U.K.

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

(2)In section 2(1)(b) (six month licences), for “£35” there shall be substituted “ £50 ”.

(3)In Schedule 1 (annual rates of duty on motorcycles), in Part I, paragraph 4(a) (special provision about old motorcycles in Northern Ireland) shall be omitted.

(4)In Schedule 2 (annual rates of duty on hackney carriages)—

(a)in Part I, paragraph 3 (special provision about vehicles used partly for private purposes) and paragraph 5 (special provision for Northern Ireland) shall be omitted; and

(b)in the second column of the first entry in the Table set out in Part II (hackney carriages with seating capacity under nine), for “125” there shall be substituted “ 130 ”.

(5)In Schedule 4 (annual rates of duty on goods vehicles), in the Table set out in paragraph 4(1) (articulated vehicles), there shall be inserted at the end—

38,00044,0002,7302,7301,240

(6)In Schedule 4, in paragraph 6 (farmers’ goods vehicles and showmen’s goods vehicles), sub-paragraph (6)(a), (c) and (d) (exceptional cases where rate is not determined according to sub-paragraphs (3) to (5)) shall be omitted.

(7)In Schedule 5 (annual rates of duty on vehicles not falling within Schedules 1 to 4A), in the second column of paragraph 2 in the Table set out in Part II (vehicles other than those constructed before 1947), for “125.00” there shall be substituted “ 130.00 ”.

(8)This section shall apply in relation to licences taken out after 30th November 1993.

Marginal Citations