Part I

Excise duties

Vehicle excise duty

Increase in general rate.
21
1
In paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (rate of duty applicable where no other rate specified)—
a
in sub-paragraph (2) (the standard rate), for “£155" substitute “ £160 ”; and
b
in sub-paragraph (2A) (the reduced rate), for “£100" substitute “ £105 ”.
2
This section applies to licences issued on or after 1st March 2001.
1994 c. 22.