SCHEDULES

SCHEDULE 2 U.K. Annual Rates of Duty on Hackney Carriages

Part I U.K.

1 The annual rate of duty applicable to a hackney carriage . . . F1 shall, subject to paragraph 3 below, be the rate specified . . . F1 [F2 in relation to its seating capacity in the Table in] Part II of this Schedule.

Textual Amendments

F1 Words repealed (16.4.1975) by Finance (No. 2) Act 1975 (c. 45), Sch. 14 Pt. II

F2 Words substituted by Finance Act 1989 (c. 26, SIF 107:2), s. 6(2)(7) (in relation to licences taken out after 14.3.1989)

2 For the purposes of this Schedule, the seating capacity of a vehicle shall be determined in accordance with regulations under this Act.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

F3 3

Textual Amendments

F3 Sch. 2 Pt. I para. 3 repealed (3.5.1994 with application to licences taken out after 30.11.1993) by 1994 c. 9, ss. 4(4)(a)(8), 258, Sch. 26 Pt. I(1)

4 Duty shall not be chargeable by virtue of this Schedule in respect of a vehicle chargeable with duty by virtue of Schedule 1 to this Act.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

F4 5

Textual Amendments

F4 Sch. 2 Pt. I para. 5 repealed (3.5.1994 with application to licences taken out after 30.11.1993) by 1994 c. 9, ss. 4(4)(a)(8), 258, Sch. 26 Pt. I(1)

Part I U.K.

1 The annual rate of duty applicable to a hackney carriage . . . F1 shall, subject to paragraph 3 below, be the rate specified . . . F1 [F2 in relation to its seating capacity in the Table in] Part II of this Schedule.

Textual Amendments

F1 Words repealed (16.4.1975) by Finance (No. 2) Act 1975 (c. 45), Sch. 14 Pt. II

F2 Words substituted by Finance Act 1989 (c. 26, SIF 107:2), s. 6(2)(7) (in relation to licences taken out after 14.3.1989)

2 For the purposes of this Schedule, the seating capacity of a vehicle shall be determined in accordance with regulations under this Act.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

F3 3

Textual Amendments

F3 Sch. 2 Pt. I para. 3 repealed (3.5.1994 with application to licences taken out after 30.11.1993) by 1994 c. 9, ss. 4(4)(a)(8), 258, Sch. 26 Pt. I(1)

4 Duty shall not be chargeable by virtue of this Schedule in respect of a vehicle chargeable with duty by virtue of Schedule 1 to this Act.

[F5 Part II U.K.

Textual Amendments

F5 Table substituted by virtue of Finance Act 1989 (c. 26 SIF 107:2), s. 6(2)(7), Sch. Pt. I (in relation to licences taken out after 14.3.1989)

Seating capacity	Rate of duty
	£
Under 9	[F6 130]
9 to 16	[F7 150]
17 to 35	200
36 to 60	300
Over 60	450]

Textual Amendments

F6 Words in Sch. 2 Pt. II Table substituted (3.5.1994 with application to licences taken out after 30.11.1993) by 1994 c. 9, s. 4(4)(b)(8)

F7 Words in Sch. 2 Pt. II Table substituted (27.7.1993 with application in relation to licences taken out after 16.3.1993) by 1993 c. 34, s. 17(3)(b)(8)