§
Resolved,
That as from the first day of January, nineteen hundred and forty. Section thirteen of the Finance Act, 1920, which imposes duties of excise in respect of mechanically propelled vehicles, shall, as amended by any subsequent enactment, have effect as if for paragraphs 1 and 6 of the Second Schedule to the said Act (as so amended) there were substituted the following paragraphs:
| Description of vehicle. | Rate of duty. | ||
| £ | s. | d. | |
| 1. Cycles (including motor scooters and cycles with an attachment for propelling them by mechanical power) not exceeding 8 cwt. in weight unladen: | |||
| (a) Bicycles— | |||
| Where the cylinder capacity of the engine thereof— | |||
| (i) does not exceed 150 cubic centimetres | 17 | 6 | |
| (ii) exceeds 150 cubic centimetres but does notexceed 250 cubic centimetres | 1 | 17 | 6 |
| (iii) exceeds 250 cubic centimetres— | |||
| in a case where the bicycle is one in respect of which a licence was taken out before the first day of January, nineteen hundred and thirty-three, and does not exceed 224 lbs. in weight unladen | 1 | 17 | 6 |
| in any other case | 3 | 15 | 0 |
| (b) Bicycles, if used for drawing a trailer or sidecar | 1 | 5 | 0 |
| (c) Tricycles— | |||
| neither constructed nor adapted for use nor used for the carriage of a driver or a passenger | 2 | 0 | 0 |
| other tricycles | 5 | 0 | 0 |
§ The duty chargeable under sub-paragraph (b) of this paragraph in respect of any bicycle shall be chargeable in addition to the duty chargeable on the bicycle under sub-paragraph (a) of this paragraph.
| Description of vehicle. | Rate of duty. | ||
| £ | s. | d. | |
| (6). Any vehicles other than those charged with duty under the foregoing provisions of this Schedule: | |||
| Electrically propelled vehicles | 7 | 10 | 0 |
| Other vehicles— | |||
| not exceeding 6 horse-power | 7 | 10 | 0 |
| exceeding 6 horse power— | |||
| for each unit or part of a unit of horse-power | 1 | 5 | 0." |