HC Deb 25 March 1991 vol 188 cc711-2

Resolved, That—

  1. (1) The Vehicles (Excise) Act 1971 shall be amended as follows.
  2. (2) In Schedule 1, in Part I, in paragraph 3, there shall be inserted at the end— "'weight unladen' shall be construed in accordance with section 190(2) of the Road Traffic Act 1988."
  3. (3) In Schedule 1, for the Table set out in Part II there shall be substituted—

"Description of vehicle Rate of duty £
1. Bicycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres 15.00
2. Bicycles of which the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres 30.00
3. Bicycles not included above 50.00
4. Tricycles 50.00"

(4) In Schedule 3, in the Table set out in Part II—

  1. (a) In the entry relating to special machines, for "16.00" there shall be substituted "30.00"; and
  2. (b) in the entry relating to recovery vehicles, for "50.00" there shall be substituted "75.00".

(5) Paragraphs (1) to (4) above shall apply in relation to licences taken out after 19th March 1991.

(6) This Resolution shall apply in relation to the Vehicles (Excise) Act (Northern Ireland) 1972 as it applies in relation to the Vehicles (Excise) Act 1971, but with the substitution for "section 190(2) of the Road Traffic Act 1988", in paragraph (2), of "Article 2(3) of the Road Traffic (Northern Ireland) Order 1981".

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.