§
Resolved,
That the Vehicles (Excise) Act 1971 ("the 1971 Act") and the Vehicles (Excise) Act (Northern Ireland) 1972 ("the 1972 Act") shall have effect, in relation to licences taken out after 15th March 1988, with the amendments set out below.
But this Resolution shall not authorise the making of amendments which would result in different provisions being in force in different parts of Great Britain.
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And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
- (1) In Part I of Schedule 1 to each Act (annual rate of duty on motor bicycles etc.), in paragraph 2 (concession for certain bicycles first licensed before 1933, or, in Northern Ireland, 1935)—
- (a) in sub-paragraph (a), for the words "for which a licence was taken out before the beginning of the year" there shall be substituted the words "constructed before"; and
- (b) in sub-paragraph (b), for the words "224 pounds" there shall be substituted the words "101.6 kilograms".
- (2) In Part II of Schedule 4 to the 1971 Act (annual rates of duty on goods vehicles), for Tables A, A(1) and A(2) (rates for rigid goods vehicles having plated gross weight exceeding 12 tonnes) there shall be substituted the Tables set out below:
| TABLE A | ||||
| RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 12 TONNES PLATED GROSS WEIGHT GENERAL RATES | ||||
| Plated gross weight of vehicle | Rate of duty | |||
| 1. | 2. | 3. | 4. | 5. |
| Exceeding | Not exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle |
| tonnes | tonnes | £ | £ | £ |
| 12 | 13 | 410 | 320 | 320 |
| 13 | 14 | 570 | 340 | 340 |
| 14 | 15 | 740 | 340 | 340 |
| 15 | 17 | 1,130 | 340 | 340 |
| 17 | 19 | — | 540 | 340 |
| 19 | 21 | — | 730 | 340 |
| 21 | 23 | — | 1,000 | 490 |
| 23 | 25 | — | 1,780 | 690 |
| 25 | 27 | — | — | 1,110 |
| 27 | 29 | — | — | 1,630 |
| 29 | 30.49 | — | — | 2,680 |
| TABLE A(1) | ||||
| RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 12 TONNES PLATED GROSS WEIGHT RATES FOR FARMERS' GOODS VEHICLES | ||||
| Plated gross weight of vehicle | Rate of duty | |||
| 1. | 2. | 3. | 4. | 5. |
| Exceeding | Not exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle |
| tonnes | tonnes | £ | £ | £ |
| 12 | 13 | 245 | 190 | 190 |
| 13 | 14 | 340 | 205 | 205 |
| 14 | 15 | 445 | 205 | 205 |
| 15 | 17 | 680 | 205 | 205 |
| 17 | 19 | — | 325 | 205 |
| 19 | 21 | — | 440 | 205 |
| 21 | 23 | — | 600 | 295 |
| 23 | 25 | — | 1,070 | 415 |
| 25 | 27 | — | — | 665 |
| 27 | 29 | — | — | 980 |
| 29 | 30.49 | — | — | 1,610 |
| TABLE A(2) | ||||
| RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 12 TONNES PLATED GROSS WEIGHT RATES FOR SHOWMEN'S GOODS VEHICLES | ||||
| Plated gross weight of vehicle | Rate of duty | |||
| 1. | 2. | 3. | 4. | 5. |
| Exceeding | Not exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle |
| tonnes | tonnes | £ | £ | £ |
| 12 | 13 | 105 | 90 | 90 |
| 13 | 14 | 145 | 90 | 90 |
| 14 | 15 | 185 | 90 | 90 |
| 15 | 17 | 285 | 90 | 90 |
| 17 | 19 | — | 135 | 90 |
| 19 | 21 | — | 185 | 90 |
| 21 | 23 | — | 250 | 125 |
| 23 | 25 | — | 445 | 175 |
| 25 | 27 | — | — | 280 |
| 27 | 29 | — | — | 410 |
| 29 | 30.49 | — | — | 670 |
§ (3) The Tables set out above shall also be substituted for Tables A, A(1) and A(2) in Part II of Schedule 4 to the 1972 Act, but modified for that purpose by the substitution for any reference to a plated gross weight of a reference to a relevant maximum weight.
§ (4) In Part II of Schedule 5 to each Act (annual rates of duty on motor cars etc.), in column 1, for paragraph 1 (vehicles first registered before 1947) there shall be substituted.—
§ "1. Vehicles constructed before 1947."—[Mr. Lawson.]