SCHEDULES

SCHEDULE 5 Annual Rates of Duty on Vehicles not Falling Within Schedules 1 to 4 to this Act

Section 1.

Part I

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 in respect of which an annual rate is not specified in the foregoing Schedules to this Act, shall be the rate specified in relation to vehicles of that description in the second column of the said Part II.

F1Part II

Annotations:
Amendments (Textual)
F1

Sch. 5 Pt. II substituted by virtue of Finance Act 1985 (c. 54, SIF 107:2), s. 4(2)(8), Sch. 2 Pt. I para. 5 (in relation to licences taken out after 19.3.1985)

F2

Para. 1 in column 1 substituted by Finance Act 1988 (c.39, SIF 107:2), s. 4(6)(9) (in relation to licences taken out after 15.3.1988)

Description of vehicle

Rate of duty

£

F21. Vehicles constructed before 1947.

60.00

2. Other vehicles

100.00