Finance Act 1991

4 Vehicles excise duty

(1) The [1971 c. 10.] Vehicles (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 [1988 c. 52.] 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”

(4) In Schedule 3 (annual rates of duty on tractors etc.) in the Table set out in Part II—

(a) in the entry relating to special machines, for “16.00” there shall be substituted “30.00”; and

(b) in the entry relating to recovery vehicles, for “50.00” there shall be substituted “75.00”.

(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 [1972 c. 10 (N.I.).] Vehicles (Excise) Act (Northern Ireland) 1972 as it applies in relation to the [1971 c. 10.] Vehicles (Excise) Act 1971, but with the substitution for “section 190(2) of the [1988 c. 52.] Road Traffic Act 1988”, in subsection (2), of “Article 2(3) of the [S.I. 1981/154 (N.I.1).] Road Traffic (Northern Ireland) Order 1981”.