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(1)The rate of the duty of excise chargeable under section thirteen of the [10 & 11 Geo. 5. c. 72.] Finance Act, 1920, in respect of a mechanically propelled vehicle of a description specified in paragraph 6 of the Second Schedule to that Act, being a vehicle registered under the Roads Act, 1920, for the first time on or after the first day of January, nineteen hundred and forty-seven, and not being an electrically propelled vehicle, shall be ten pounds.
(2)In accordance with the preceding subsection the said section thirteen shall have effect as. if the following paragraph were substituted for the said paragraph 6, that is to say—
“Description of Vehicle. | Rate of Duty | ||
---|---|---|---|
£ | s | d. | |
"6. Any vehicles other than those charged with duty under the foregoing provisions of this Schedule— | |||
(a) Electrically propelled vehicles ... | 7 | 10 | 0 |
(b) Other vehicles— | |||
(i) If registered under the Roads Act, 1920, for the first time before the first day of January nineteen hundred and forty-seven— | |||
Not exceeding 6 horse-power | 7 | 10 | 0 |
Exceeding 6 horse-power— | |||
For each unit or part of a unit of horse-power | 1 | 5 | 0 |
(ii) If so registered on or after that day | 10 | 0 | 0.” |
(3)This section shall come into operation on the first day of January, nineteen hundred and forty-eight.
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