Finance Act 2010

11Rates for motorcyclesE+W+S+N.I.

This sectionnoteType=Explanatory Notes has no associated

(1)In paragraph 2(1) of Schedule 1 to VERA 1994 (annual rates of duty: motorcycles)—

(a)in paragraph (c) (motorbicycle which has engine with cylinder capacity exceeding 400cc but not exceeding 600cc), for “£48” substitute “ £50 ”, and

(b)in paragraph (d) (motorcycle not within any of paragraphs (a) to (c)), for “£66” substitute “ £70 ”.

(2)The amendments made by subsection (1) have effect in relation to licences taken out on or after 1 April 2010.