§ 6. "That in lieu of the excise duties now chargeable in respect of bicycles under paragraph (1) (a) and (b) of the Second Schedule to the Finance Act, 1920, there shall on and after the first day of January, nineteen hundred and thirty-three, be charged the following duties of excise, and references in any enactment to the full amount of the duties chargeable in respect of mechanically propelled vehicles shall be construed accordingly.
| Description of Vehicle. | Rate of Duty. | |||
| £ | s. | d. | ||
| Bicycles: | ||||
| Where the cylinder capacity of the engine thereof— | ||||
| (a) does not exceed 150 cubic centimetres | … | 15 | 0 | |
| (b) exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres | … | 1 | 10 | 0 |
| (c) exceeds 250 cubic centimetres | … | 3 | 0 | 0" |