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(1)The [1971 c. 10.] Vehicles (Excise) Act 1971 and the [1972 c. 10 (N.I.).] Vehicles (Excise) Act (Northern Ireland) 1972 shall be amended as follows.
(2)For the provisions of Part II of Schedules 1 to 5 to each of those Acts (annual rates of duty) there shall be substituted the provisions set out in Part I of Schedule 2 to this Act.
(3)The provisions of Part I of Schedule 4 to each of those Acts (annual rates of duty on goods vehicles: general provisions) shall have effect subject to the amendments made by Part II of Schedule 2 to this Act.
(4)In section 16 of the Act of 1971 (rates of duty for trade licences)—
(a)in subsection (5), including that subsection as set out in paragraph 12 of Part I of Schedule 7 to that Act, for " £42 " and " £8.50 " there shall be substituted, respectively, " £44 " and " £9 " ; and
(b)in subsection (8) the following definition shall be inserted at the appropriate place—
“' disabled vehicle ' includes a vehicle which has been abandoned or is scrap ;”.
(5)In section 16 of the Act of 1972 (rates of duty for trade licences)—
(a)in subsection (6), including that subsection as set out in paragraph 12 of Part I of Schedule 9 to that Act, for "£42" and "£8.50" there shall be substituted, respectively, " £44 " and " £9 " ; and
(b)in subsection (10) the following definition shall be inserted at the appropriate place—
“' disabled vehicle ' includes a vehicle which has been abandoned or is scrap ;”.
(6)The provisions of this section other than subsections (4)(b) and (5)(b) apply in relation to licences taken out after 13th March 1984.
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