Modifications etc. (not altering text)
C1Pt. 1 excluded by 1990 c. 19, s. 61(3) (as substituted (11.2.2005) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82), regs. 1, 2(2))
(1)In sub-paragraph (2) of paragraph 1 of Schedule 1 to the M1Vehicle Excise and Registration Act 1994 (the general rate), for “£150” there shall be substituted “ £155 ”.
(2)For the word “The” at the beginning of that sub-paragraph there shall be substituted “ Except in the case of a vehicle having an engine with a cylinder capacity not exceeding 1,100 cubic centimetres, the ”.
(3)After that sub-paragraph there shall be inserted the following sub-paragraph—
“(2A)In the case of a vehicle having an engine with a cylinder capacity not exceeding 1,100 cubic centimetres, the general rate is £100.”
F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)Subsection (1) above has effect in relation to any licence issued after 9th March 1999; and subsections (2) to (4) above have effect in relation to any licence taken out for a period beginning on or after 1st June 1999.
Textual Amendments
F1S. 8(4) repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 1
Marginal Citations
Schedule 1 to this Act (which makes provision for new rates of vehicle excise duty for goods vehicles etc.) shall have effect.