4 Vehicles excise duty.U.K.
(1)The M1Vehicles (Excise) Act 1971 shall be amended as follows.
(2)In Schedule 1 (annual rate of duty on certain vehicles not exceeding 450 kilograms unladen weight) in Part I, in paragraph 3 (interpretation) there shall be inserted at the end—
“ “weight unladen shall be construed in accordance with section 190(2) of the Road Traffic Act 1988.”
(3)In Schedule 1, for the Table set out in Part II there shall be substituted—
| “Description of vehicle | Rate of duty |
|---|---|
| £ | |
| 1. Bicycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres | 15.00 |
| 2. Bicycles of which the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres | 30.00 |
| 3. Bicycles not included above | 50.00 |
| 4. Tricycles | 50.00” |
F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)Subsections (1) to (4) above shall apply in relation to licences taken out after 19th March 1991.
(6)This section shall apply in relation to the M2Vehicles (Excise) Act (Northern Ireland) 1972 as it applies in relation to the M3Vehicles (Excise) Act 1971, but with the substitution for “section 190(2) of the M4Road Traffic Act 1988, in subsection (2), of “Article 2(3) of the Road Traffic (Northern Ireland) Order 1981 ”.
Textual Amendments
F1S. 4(4) repealed (27.7.1993 with effect in relation to licences taken out after 16.3.1993) by 1993 c. 34, s. 213, Sch. 23 Pt.I.
Marginal Citations