F2Except in the case of a vehicle having an engine with a cylinder capacity not exceeding F31,549 cubic centimetres, the annual rate of vehicle excise duty applicable to a vehicle in respect of which no other annual rate is specified by this Schedule is F4the general rate.

The general rate is F9£345.

In the case of a vehicle having an engine with a cylinder capacity not exceeding F61,549 cubic centimetres, the general rate is F10£210.

For the purposes of this Schedule the cylinder capacity of an engine shall be calculated in accordance with regulations made by the Secretary of State.

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