Finance Act 1999, Section 8 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)In sub-paragraph (2) of paragraph 1 of Schedule 1 to the M1Vehicle Excise and Registration Act 1994 (the general rate), for “£150” there shall be substituted “ £155 ”.
(2)For the word “The” at the beginning of that sub-paragraph there shall be substituted “ Except in the case of a vehicle having an engine with a cylinder capacity not exceeding 1,100 cubic centimetres, the ”.
(3)After that sub-paragraph there shall be inserted the following sub-paragraph—
“(2A)In the case of a vehicle having an engine with a cylinder capacity not exceeding 1,100 cubic centimetres, the general rate is £100.”
F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)Subsection (1) above has effect in relation to any licence issued after 9th March 1999; and subsections (2) to (4) above have effect in relation to any licence taken out for a period beginning on or after 1st June 1999.
Textual Amendments
F1S. 8(4) repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 1
Marginal Citations
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