Part I Customs and Excise and Value Added Tax
Chapter I Customs and Excise
The rates of duty
4 Vehicles excise duty.
1
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 2(1)(b) of each of those Acts (six month licence for vehicles with annual rate exceeding £18) for “£18” there shall be substituted “£35”.
5
In section 16 of the Act of 1971 (rates of duty for trade licences) in subsection (5), including that subsection as set out in paragraph 12 of Part I of Schedule 7 to that Act, for “£44” there shall be substituted “£46”.
6
In section 16 of the Act of 1972 (rates of duty for trade licences) in subsection (6), including that subsection as set out in paragraph 12 of Part I of Schedule 9 to that Act, for “£44” there shall be substituted “£46”.
7
In the heading of Schedule 1 to each of those Acts and in paragraph 1 of Part I of each of those Schedules (annual rates of duty on certain vehicles not exceeding 425 kilograms) for “425 KG.” and “425 kilograms” there shall be substituted respectively “450KG.” and “450 kilograms”.
8
This section applies in relation to licences taken out after 19th March 1985.