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SCHEDULES

FIFTH SCHEDULEPurchase Tax (Amendments of Schedule of Chargeable Goods)

PART IAmendments effective from 11th April 1951

10Group 35 shall be amended as follows:—

(a)in paragraph (a) (which charges at the first rate certain road vehicles) the word " First" in the second column shall be omitted and there shall be added at the end the following sub-paragraphs:—

(i) mechanically propelled vehiclesSecond
(ii) vehicles not mechanically propelledFirst.

(b)for paragraph (b) (which charges at the first rate bicycles and tricycles for the carriage of passengers), there shall be substituted the following paragraph:—

(b) bicycles, bicycle sidecars, bicycle and sidecar combinations and tricycles constructed or adapted solely or mainly for the carriage of passengers:—
(i) mechanically propelled tricycles, being road vehiclesSecond
(ii) articles not comprised in the foregoing sub-paragraphFirst.