VPROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 5
| Description of vehicle | Rate of duty |
|---|---|
| £ | |
| 1. Vehicles first registered under the Roads Act 1920 before 1st January 1947, or which, if their first registration for taxation purposes had been effected in Northern Ireland would have been so first registered as aforesaid under the Act as in force in Northern Ireland: | |
(i) not exceeding 6 horse power | 42.00 |
(ii) exceeding 6 horse power but not exceeding 9 horse power—for each unit or part of a unit of horse power | 7.00 |
| 2. Other vehicles | 70.00 |