(1)The [1971 c. 10.] Vehicles (Excise) Act 1971 shall be amended as follows.
(2)In paragraph 2 of Schedule 4A (annual rates of duty on vehicles used for carrying or drawing exceptional loads) for “£3,250” there shall be substituted—
(a)“£4,250” in relation to licences taken out after 16th March 1993 and before the appointed day;
(b)“£5,000” in relation to licences taken out on or after the appointed day.
(3)In this section “the appointed day” means such day as the Secretary of State may appoint by order made by statutory instrument.