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(1)The M1Vehicles (Excise) Act 1971 and the M2Vehicles (Excise) Act (Northern Ireland) 1972 shall be amended in accordance with this section.
(2)For Part II of Schedule 2 to each of the Acts of 1971 and 1972 (annual rates of duty on hackney carriages) there shall be substituted the provisions set out in Part I of Schedule 1 to this Act.
(3)In Schedule 4 to each of the Acts of 1971 and 1972 (annual rates of duty on goods vehicles)—
(a)in Part I, in sub-paragraph (2) of paragraph 6 (farmer’s goods vehicle or showman’s goods vehicle having a plated gross weight or a plated train weight) in paragraph (b) (weight exceeding 7·5 tonnes but not exceeding 12 tonnes) for “£135” (which applies to farmers’ goods vehicles only) there shall be substituted “£155”; and
(b)in Part II, for Tables A(1), C(1) and D(1) (rates for farmers’ goods vehicles having plated weight exceeding 12 tonnes) there shall be substituted the Tables set out in Part II of Schedule 1 to this Act.
(4)In section 16 of the Act of 1971, in subsection (5) (annual rates of duty for trade licences), including that subsection as set out in paragraph 12 of Part I of Schedule 7 to that Act, for “£46” and “£9” there shall be substituted respectively “£70” and “£14”.
(5)In section 16 of the Act of 1972, in subsection (6) (annual rates of duty for trade licences), including that subsection as set out in paragraph 12 of Part I of Schedule 9 to that Act, for “£46” and “£9” there shall be substituted respectively “£70” and “£14”.
(6)Subsections (2) and (3) above apply in relation to licences taken out after 18th March 1986; and subsections (4) and (5) above apply in relation to licences taken out after 31st December 1986.
(7)The Act of 1971 shall have effect subject to the further amendments in Part I of Schedule 2 to this Act; and the Act of 1972 shall have effect subject to the further amendments in Part II of that Schedule.
(8)The amendments made by paragraphs 4 and 9 of Schedule 2 to this Act shall not come into force until 1st January 1987; and the amendments made by paragraphs 5 and 10 of that Schedule shall not have effect with respect to the surrender of licences taken out before that date.
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