SCHEDULES
SCHEDULE 1 Annual Rates of Duty on Certain Vehicles not Exceeding F1450 kg. in Weight Unladen
Part I
1
Subject to paragraph 2 below, the annual rate of duty applicable to a mechanically propelled vehicle of a description specified in the first column of Part II of this Schedule, being a vehicle which does not exceed F2450 kilograms in weight unladen, shall be the rate specified in relation to vehicles of that description in the second column of the said Part II.
2
Where a bicycle the cylinder capacity of whose engine exceeds 250 cubic centimetres—
a
is one F3constructed before 1933, and
b
does not exceed F4101.6 kilograms in weight unladen,
it shall be treated for the purposes of this Schedule as having an engine of cylinder capacity exceeding 150, but not exceeding 250, cubic centimetres.
3
In this Schedule—
“bicycle” includes a motor scooter, a bicycle with an attachment for propelling it by mechanical power and a bicycle to which a side-car is attached;
“tricycle” includes a motor scooter and a tricycle with an attachment for propelling it by mechanical power.
F54
In its application to Northern Ireland, this Part of this Schedule shall have effect as if—
a
in paragraph 2(a), for “1933” there were substituted “1935”; and
b
in paragraph 3, in the definition of “weight unladen”, for “section 190(2) of the Road Traffic Act 1988” there were substituted “Article 2(3) of the Road Traffic (Northern Ireland) Order 1981”.
“450 kg” substituted by Finance Act 1985 (c. 54, SIF 107:2), s. 4(7)(8) (in relation to licences taken out after 19.3.1985)