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As from the first day of January, nineteen hundred and thirty-three, the Second Schedule to the [10 & 11 Geo. 5. c. 18.] Finance Act, 1920, shall be amended by the substitution in paragraph 1 thereof, of the words—
“£ | s. | d. | |
---|---|---|---|
Bicycles : | |||
Where the cylinder capacity of the engine thereof— | |||
(a) does not exceed 150 cubic centimetres | 0 | 15 | 0 |
(b) exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres | 1 | 10 | 0 |
(c) exceeds 250 cubic centimetres | 3 | 0 | 0"” |
for the words—
“£ | s. | d. | |
---|---|---|---|
(a) If the cylinder capacity of the engine thereof does not exceed 150 cubic centimetres | 0 | 15 | 0 |
(b) In other cases— | |||
Not exceeding 224 lbs. in weight unladen | 1 | 10 | 0 |
Exceeding 224 lbs. in weight unladen | 3 | 0 | 0” |
and by the insertion at the end of the said paragraph 1 of the following words—
“Provided that the duty in respect of a bicycle, the weight of which unladen does not exceed 224 lbs, shall, if the bicycle is one in respect of which a licence was taken out before the first day of January, nineteen hundred and thirty-three, continue, notwithstanding that the cylinder capacity of the engine thereof exceeds 250 cubic centimetres, to be chargeable at the rate payable before the first day of January, nineteen hundred and thirty-three.”
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