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Finance Act 1939

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This is the original version (as it was originally enacted).

EIGHTH SCHEDULEAmended rates of duty in the case of certain mechanically propelled vehicles

Part IParagraph to be substituted for Paragraph 1 of the Second Schedule to the Finance Act, 1920

Description of vehicle.Rate of duty.
£s.d.

1. Cycles (including motor scooters and cycles with an attachment for propelling them by mechanical power) not exceeding 8 cwt. in weight unladen—

(a) Bicycles—

Where the cylinder capacity of the engine thereof—

(i) does not exceed 150 cubic centimetres176
(ii) exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres1176

(iii) exceeds 250 cubic centimetres—

In a case where the bicycle is one in respect of which a licence was taken out before the first day of January, nineteen hundred and thirty-three, and does not exceed 224 lbs. in weight unladen

1176
In any other case3150
(b) Bicycles, if used for drawing a trailer or sidecar150

(c) Tricycles—

Neither constructed nor adapted for use nor used for the carriage of a driver or a passenger

200
Other tricycles500
The duty chargeable under sub-paragraph (b) of this paragraph in respect of any bicycle shall be chargeable in addition to the duty chargeable on the bicycle under sub-paragraph (a) of this paragraph.

Part IIParagraph to be substituted for Paragraph 6 of the Second Schedule to the Finance Act, 1920

Description of vehicle.Rate of duty.
£s.d.

6. Any vehicles other than those charged with duty under the foregoing provisions of this Schedule :—

Electrically propelled vehicles

7100

Other vehicles—

Not exceeding 6 horse-power

7100

Exceeding 6 horse-power—

For each unit or part of a unit of horsepower

150

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