SCHEDULES
SCHEDULE 2 Vehicles Excise Duty
Part I Provisions Substituted in Part II of Schedules 1 to 5 to the M1Vehicles (Excise) Act 1971 and the M2Vehicles (Excise) Act (Northern Ireland) 1972
1972 c. 10. (N.I.)
1
The 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 |
2
The 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
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
5
The 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 |
1971 c. 10.