- Latest available (Revised)
- Point in Time (01/10/1992)
- Original (As enacted)
Version Superseded: 27/07/1993
Point in time view as at 01/10/1992.
There are currently no known outstanding effects for the Vehicles (Excise) Act 1971 (Repealed 1.9.1994), SCHEDULE 1.
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Section 1.
Textual Amendments
F1 “450 kg” substituted by Finance Act 1985 (c. 54, SIF 107:2), s. 4(7)(8) (in relation to licences taken out after 19.3.1985)
1Subject to paragraph 2 below, the annual rate of duty applicable to a mechanically propelled vehicle of a description specified in the first column of Part II of this Schedule, being a vehicle which does not exceed [F2450 kilograms] in weight unladen, shall be the rate specified in relation to vehicles of that description in the second column of the said Part II.
Textual Amendments
F2 “450 kg” substituted by Finance Act 1985 (c. 54, SIF 107:2), s. 4(7)(8) (in relation to licences taken out after 19.3.1985)
2Where a bicycle the cylinder capacity of whose engine exceeds 250 cubic centimetres—
(a)is one [F3constructed before] 1933, and
(b)does not exceed [F4101.6 kilograms] in weight unladen,
it shall be treated for the purposes of this Schedule as having an engine of cylinder capacity exceeding 150, but not exceeding 250, cubic centimetres.
Textual Amendments
F3Words substituted by Finance Act 1988 (c. 39, SIF 107:2), s. 4(2)(a)(9)
F4 “101.6 kilograms” substituted by Finance Act 1988 (c. 39, SIF 107:2), s. 4(2)(b)(9)
3In this Schedule—
“bicycle” includes a motor scooter, a bicycle with an attachment for propelling it by mechanical power and a bicycle to which a side-car is attached;
“tricycle” includes a motor scooter and a tricycle with an attachment for propelling it by mechanical power.
[F5“weight unladen” shall be construed in accordance with section 190(2) of the Road Traffic Act 1988.]
Textual Amendments
F5Words in Sch. 1 para. 3 inserted by Finance Act 1991 (c. 31, SIF 107:2), s. 4(2)(5).
[F64In its application to Northern Ireland, this Part of this Schedule shall have effect as if—
(a)in paragraph 2(a), for “1933” there were substituted “1935”; and
(b)in paragraph 3, in the definition of “weight unladen”, for “section 190(2) of the Road Traffic Act 1988” there were substituted “Article 2(3) of the Road Traffic (Northern Ireland) Order 1981”.]
Textual Amendments
F6Sch. 1 Pt. I para. 4 added (1.10.1991) by Finance Act 1991 (c. 31), s. 10, Sch. 3, Pt. I para.20; S.I. 1991/2021, art.2
1Subject to paragraph 2 below, the annual rate of duty applicable to a mechanically propelled vehicle of a description specified in the first column of Part II of this Schedule, being a vehicle which does not exceed [F2450 kilograms] in weight unladen, shall be the rate specified in relation to vehicles of that description in the second column of the said Part II.
Textual Amendments
F2 “450 kg” substituted by Finance Act 1985 (c. 54, SIF 107:2), s. 4(7)(8) (in relation to licences taken out after 19.3.1985)
2Where a bicycle the cylinder capacity of whose engine exceeds 250 cubic centimetres—
(a)is one [F3constructed before] 1933, and
(b)does not exceed [F4101.6 kilograms] in weight unladen,
it shall be treated for the purposes of this Schedule as having an engine of cylinder capacity exceeding 150, but not exceeding 250, cubic centimetres.
Textual Amendments
F3Words substituted by Finance Act 1988 (c. 39, SIF 107:2), s. 4(2)(a)(9)
F4 “101.6 kilograms” substituted by Finance Act 1988 (c. 39, SIF 107:2), s. 4(2)(b)(9)
3In this Schedule—
“bicycle” includes a motor scooter, a bicycle with an attachment for propelling it by mechanical power and a bicycle to which a side-car is attached;
“tricycle” includes a motor scooter and a tricycle with an attachment for propelling it by mechanical power.
[F5“weight unladen” shall be construed in accordance with section 190(2) of the Road Traffic Act 1988.]
Textual Amendments
F5Words in Sch. 1 para. 3 inserted by Finance Act 1991 (c. 31, SIF 107:2), s. 4(2)(5).
Textual Amendments
F7Table in Sch. 1 Pt. II substituted (25.7.1991 in relation to licences taken out after 19.3.1991) by Finance Act 1991 (c. 31), s. 4(3)(5).
Description of vehicle | Rate of duty |
---|---|
£ | |
1. Bicycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres | 15.00 |
2. Bicycles of which the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres | 30.00 |
3. Bicycles not included above | 50.00 |
[F84. Tricycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres | 15.00 |
F85. Tricycles not included above | 50.00]] |
Textual Amendments
F8Sch. 1 Pt. II Table paras. 4, 5 substituted (16.3.1992 with application in relation to licences taken out after 10.3.1992) for para. 4 by Finance Act 1992 (c. 20), s. 4(2)(5)
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