1The annual rate of vehicle excise duty applicable to a vehicle in respect of which no other annual rate is specified by this Schedule is—
(a)£70 if it was constructed before 1947, and
(b)£130 otherwise.
1The annual rate of vehicle excise duty applicable to a vehicle in respect of which no other annual rate is specified by this Schedule is—
(a)£70 if it was constructed before 1947, and
(b)£130 otherwise.