Section 4.
1The following are the provisions substituted in the Act of 1971 and the Act of 1972 for Part II of Schedule 1—
Description of vehicle | Rate of duty £ |
---|---|
1. Bicycles and tricycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres | 10.00 |
2. Bicycles of which the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres; tricycles (other than those in the foregoing paragraph) and vehicles (other than mowing machines) with more than three wheels, being tricycles and vehicles neither constructed nor adapted for use nor used for the carriage of a driver or passenger | 20.00 |
3. Bicycles and tricycles not in the foregoing paragraphs | 40.00 |
2The following are the provisions substituted in the Act of 1971 and the Act of 1972 for Part II of Schedule 2—
Description of vehicle | Rate of duty £ |
---|---|
Hackney carriages | 50.00 with an additional 1.00for each person above20 (excluding the driver)for which the vehicle hasseating capacity. |
3, 4.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
Textual Amendments
F1Sch. 2 paras. 3, 4 and 9 repealed by Finance Act 1990 (c. 29, SIF 107:2), s. 132, Sch. 19 Pt. II (in relation to licences taken out after 20.3.1990)
5The following are the provisions substituted in the Act of 1971 and the Act of 1972 for Part II of Schedule 5—
Description of vehicle | Rate of duty £ |
---|---|
1. Any vehicle first registered under the Roads Act 1920 before 1st January 1947, or which, if its first registration for taxation purposes had been effected in Northern Ireland, would have been so first registered under the Act as in force in Northern Ireland | 60.00 |
2. Other vehicles | 100.00 |
Marginal Citations
6In the Act of 1971 and the Act of 1972, in paragraph 6(1) of Part I of Schedule 4, for “£67” there shall be substituted “£75”.
7The following shall be substituted for paragraph 6(2) of Part I of Schedule 4 to the Act of 1971—
“(2)If a farmer’s goods vehicle or a showman’s goods vehicle has a plated gross weight or a plated train weight, the annual rate of duty applicable to it shall be—
(a)if that weight does not exceed 75 tonnes, £90;
(b)if that weight exceeds 75 tonnes but does not exceed 12 tonnes, £135 in the case of a farmer’s goods vehicle and £90 in the case of a showman’s goods vehicle; and
(c)if that weight exceeds 12 tonnes, the appropriate Part II rate.”
8The following shall be substituted for paragraph 6(2) of Part I of Schedule 4 to the Act of 1972—
“(2)If a farmer’s goods vehicle or a showman’s goods vehicle has a relevant maximum weight or a relevant maximum train weight, the annual rate of duty applicable to it shall be—
(a)if that weight does not exceed 75 tonnes, £90;
(b)if that weight exceeds 75 tonnes but does not exceed 12 tonnes, £135 in the case of a farmer’s goods vehicle and £90 in the case of a showman’s goods vehicle; and
(c)if that weight exceeds 12 tonnes, the appropriate Part II rate.”
9U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
Textual Amendments
F2Sch. 2 paras. 3, 4 and 9 repealed by Finance Act 1990 (c. 29, SIF 107:2), s. 132, Sch. 19 Pt. II (in relation to licences taken out after 20.3.1990)