Finance (1909-10) Act 1910

Section 85.

FIFTH SCHEDULE

PART I Rebate of Motor Spirit Duty.

Motor spirit used for the purpose of supplying motive power—

(1) To a motor car which is constructed or adapted for use, and is used, solely for the conveyance of any goods or burden in the course of trade or husbandry, and whereon the Christian name and surname and place of abode or place of business of the person, or the name or style and principal or only place of business of the company or firm keeping the same, shall be legibly and visibly painted in letters of not less than one inch in length.

(2) To a motor cab, motor omnibus, or other vehicle being a hackney carriage within the; meaning of section four of the [51 & 52 Vict. c. 8.] Customs and Inland Revenue Act, 1888, while it is-standing or plying for hire.

(3) To a motor car which is constructed or adapted for use or is used partly for the conveyance of any goods or burden in the course of trade or husbandry, and partly as a motor cab, motor omnibus, or other vehicle being a hackney carriage within the meaning of section four of the Customs and Inland Revenue Act, 1888, standing or plying for hire.

(4) To a motor car kept by a duly qualified medical practitioner while it is being used by him for the purposes of his profession.

PART II Rates of Duties on Motor Cars.

	Duty.
	£	s.	d.
Motor bicycles and motor tricycles, of whatever horse power	1	0	0
Motor cars—
Not exceeding 6 ½ horse power	2	2	0
Motor cars—
Exceeding 6 ½ , but not exceeding 12 horse power	3	3	0
Exceeding 12, but not exceeding 16 horse power	4	4	0
Exceeding 16, but not exceeding 26 horse power	6	6	0
Exceeding 26, but not exceeding 33 horse power	8	8	0
Exceeding 33, but not exceeding 40 horse power	10	0	0
Exceeding 40, but not exceeding 60 horse power	21	0	0
Exceeding 60 horse power	42	0	0