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Finance Act 1946

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Section 14.

SECOND SCHEDULERates of Excise Duty on certain Mechanically Propelled Goods Vehicles Chargeable under the Second Schedule to the Finance Act, 1920.

Weight unladen of vehicle.Rate.
1234
Exceeding.Not exceeding.Initial.Additional for each £ ton or part of a J ton in excess of the weight in column 1
Rates chargeable under sub-paragraph (a) of paragraph 5 (Farmers' Vehicles).
12 cwt.16 cwt£10 10s.
16 cwt.1 ton£11 0s
Rates chargeable under sub-paragraph (b) of paragraph 5 (Showmen's Special Vehicles)
12 cwt.16 cwt£11 10s
16 cwt.1 ton£12 0s
Rates chargeable under sub-paragraph (c) (i) of paragraph 5 (Other Goods Vehicles electrically propelled)
12 cwt.16 cwt£12 10s
16 cwt1 ton£15 0s
Rates chargeable under sub-paragraph (c) (ii) of paragraph 5 (Other Goods Vehicles propelled by '.learn or using gas as fuel).
12 cwt.16 cwt£12 10s.
16 cwt.1 ton£15 0s
Rates chargeable under sub-paragraph (c) (iii) 0f paragraph 5 (Other Goods Vehicles to which the foregoing Rates do not apply).
12 cwt.16 cwt£12 10s.
16 cwt.1 ton£15 0s.
Rates chargeable on Local Authorities Watering Vehicles not Electrically Propelled
12 cwt.16 cwt£12 10s.
16 cwt.1 ton£15 0s.

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