C1Part I Excise duties
Vehicle excise duty
8 The general rate of vehicle excise duty.
1
In sub-paragraph (2) of paragraph 1 of Schedule 1 to the M1Vehicle Excise and Registration Act 1994 (the general rate), for “£150” there shall be substituted “
£155
”
.
2
For the word “The” at the beginning of that sub-paragraph there shall be substituted “
Except in the case of a vehicle having an engine with a cylinder capacity not exceeding 1,100 cubic centimetres, the
”
.
3
After that sub-paragraph there shall be inserted the following sub-paragraph—
2A
In the case of a vehicle having an engine with a cylinder capacity not exceeding 1,100 cubic centimetres, the general rate is £100.
F14
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
Subsection (1) above has effect in relation to any licence issued after 9th March 1999; and subsections (2) to (4) above have effect in relation to any licence taken out for a period beginning on or after 1st June 1999.
9 Rates of duty for goods vehicles.
Schedule 1 to this Act (which makes provision for new rates of vehicle excise duty for goods vehicles etc.) shall have effect.
Pt. 1 excluded by 1990 c. 19, s. 61(3) (as substituted (11.2.2005) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82), regs. 1, 2(2))