Finance Act 2003 (c. 14)

Part 1 U.K. Excise duties

Vehicle excise duty U.K.

14 Vehicle excise duty: rates U.K.

(1) In paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (the general rate)—

F1 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) in sub-paragraph (2A) (general rate of duty in case of vehicle with engine with cylinder capacity not exceeding 1,549 cubic centimetres) for “£105” substitute “ £110 ”.

F2 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) In paragraph 1J of that Schedule (rates of duty applicable to light goods vehicles first registered on or after 1st March 2001)—

(a) in paragraph (a) (vehicle which is not a lower-emission van) for “£160” substitute “ £165 ”;

(b) in paragraph (b) (vehicle which is a lower-emission van) for “£105” substitute “ £110 ”.

(4) This section applies to any licence taken out on or after 17th April 2003 for a period beginning on or after 1st May 2003.

Textual Amendments

F1 S. 14(1)(a) repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 1

F2 S. 14(2) repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 1