Finance Act 1999 (c. 16)

Part I U.K. Excise duties

Modifications etc. (not altering text)

C1 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))

Vehicle excise duty U.K.

8 The general rate of vehicle excise duty. U.K.

(1) In sub-paragraph (2) of paragraph 1 of Schedule 1 to the M1 Vehicle 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.”

F1 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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.

Textual Amendments

F1 S. 8(4) repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 1

Marginal Citations

M1 1944 c.22