Part I Excise duties
Vehicle excise duty
21 Increase in general rate.
1
In paragraph 1 of Schedule 1 to the M1Vehicle Excise and Registration Act 1994 (rate of duty applicable where no other rate specified)—
a
in sub-paragraph (2) (the standard rate), for “£155" substitute “
£160
”
; and
b
in sub-paragraph (2A) (the reduced rate), for “£100" substitute “
£105
”
.
2
This section applies to licences issued on or after 1st March 2001.