http://www.legislation.gov.uk/ukpga/2002/23/section/18/enactedFinance Act 2002Excise dutiesVATCorporation taxGambling and lottery licencesGambling and lotteriesKing's Printer of Acts of Parliament2021-08-03 Finance Act 2002Sch. 16 para. 27(5)(6)Finance Act 2008Sch. 39 para. 48s. 118(2)art. 2(2)art. 10 Part 1 18 1 For paragraph 2(1) to (1B) of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (rates of duty applicable to motorcycles not exceeding 450 kilograms in weight unladen) substitute— 2 1 The annual rate of vehicle excise duty applicable to a motorcycle that does not exceed 450 kilograms in weight unladen is— a if the cylinder capacity of the engine does not exceed 150 cubic centimetres, £15; b if the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 400 cubic centimetres, £30; c if the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 400 cubic centimetres but does not exceed 600 cubic centimetres, £45; d in any other case, £60. . 2 In sections 13(3)(a), 35A(5)(b) and 36(3)(b) of that Act, and in section 13(4)(a) of that Act as substituted under paragraph 8 of Schedule 4 to that Act (references to paragraph 2(1)(c) of Schedule 1 in connection with motorcycle trade licences), for “(1)(c)” substitute “(1)(d)”. 3 Subsection (1), and the amendments in section 13 of that Act, apply to any licence taken out on or after 18th April 2002 for a period beginning on or after 1st May 2002. 4 The amendments in sections 35A and 36 of that Act apply where the relevant period begins on or after 1st May 2002.