In Schedule 2 (annual rates of duty on hackney carriages) at the end of Part I there shall be added the following paragraph—

“5

(1)

A vehicle falling within this Schedule shall not be chargeable with duty at the rate appropriate to a hackney carriage unless a licence granted under Article 61 of the M1Road Traffic (Northern Ireland) Order 1981 is in force with respect to that vehicle.

(2)

This paragraph applies only to Northern Ireland.”