2Where a bicycle the cylinder capacity of whose engine exceeds 250 cubic centimetres—
(a)is one [F1constructed before] 1933, and
(b)does not exceed [F2101.6 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
F1Words substituted by Finance Act 1988 (c. 39, SIF 107:2), s. 4(2)(a)(9)
F2 “101.6 kilograms” substituted by Finance Act 1988 (c. 39, SIF 107:2), s. 4(2)(b)(9)