Finance Act 1980

4 Vehicles excise duty: Great Britain

(1) The [1971 c. 10.] Vehicles (Excise) Act 1971 shall be amended as follows.

(2) For the provisions of Part II of Schedules 1 to 5 (annual rates of duty) there shall be substituted the provisions set out in Schedule 3 to this Act.

(3) In subsection (5) of section 16 (rates of duty for trade licences), including that subsection as set out in paragraph 12 of Part I of Schedule 7, for “£25 ” and “£5 ” there shall be substituted respectively “£30 ” and “£6 ”.

(4) In section 4(1) (vehicles exempt from duty) before paragraph (a) there shall be inserted—

“(aa) electrically propelled vehicles;”.

(5) In section 2A(4) as set out in paragraph 5 of Part I of Schedule 7 (power to modify duration of licences and rates of duty) after the words “by statutory instrument ” there shall be inserted the words “subject to annulment in pursuance of a resolution of either House of Parliament ” and after the words “shall include power ” there shall be inserted the words “to make transitional provisions, ”.

(6) In section 7(2) (exemption for disabled persons) after the words “the National Health Service Act 1977 ” there shall be inserted the words “or section 46(3) of the National Health Service (Scotland) Act 1978 ”.

(7) Subsections (1) to (3) above have effect in relation to licences taken out after 26th March 1980, subsection (4) above has effect from 27th March 1980 and the other provisions of this section from the passing of this Act.