§ 6. "That, in lieu of any Excise duties now payable for motor-cars, there shall be charged, both in Great Britain and Ireland, in each year, for every motor bicycle or motor tricycle a duty of one pound, and for every other motor-car a duty at the following rates, calculated in accordance with horse-power:—
Horse Power. | Duty. |
Under 6½ | Two guineas. |
6½ but under 12 | Three guineas. |
12 but under 16 | Four guineas. |
16 but under 26 | Six guineas. |
26 but under 33 | Eight guineas. |
33 but under 40 | Ten guineas. |
40 but under 60 | Twenty guineas. |
60 and over | Forty guineas. |
§ That the duty under this Resolution shall not extend to motor - cars which are charged with duties as hackney carriages under the Customs and Inland Revenue Act, 1888, or to motor-cars which are not carriages within the meaning of that Act, and that the unit of horse-power for the purpose of the duty shall be calculated in accordance with regulations made by the Treasury for the purpose."
1350§ Resolution read a second time.
§ Question, "That this House doth agree with the Committee in the said Resolution," put, and agreed to.
§ Resolution [20th May] reported,