HC Deb 05 December 1995 vol 268 cc253-4

Resolved,

That—

(1) In Schedule 2 to the Vehicle Excise and Registration Act 1994, immediately before paragraph 2 there shall be inserted the following paragraph—

1A.—(1) A vehicle of a description mentioned in sub-paragraph (2) is an exempt vehicle at any time if it was constructed more than 25 years before the beginning of the year in which that time falls.

(2) The descriptions of vehicles are—

  1. (a) a vehicle in respect of which no annual rate is specified by any provision of parts II to VIII of Schedule 1;
  2. (b) a motorcycle which does not exceed 450 kilograms in weight unladen:

(3) In sub-paragraph (2)(b) "motorcycle" has the same meaning as in Part II of Schedule 1."

(2) In Schedule 1 to that Act, in paragraph 1—

  1. (a) for paragraphs (a) and (b) of sub-paragraph (1) there shall be substituted "the general rate"; and
  2. (b) sub-paragraphs (3) to (5) shall be omitted; and, in paragraph 2, sub-paragraph (2) shall be omitted.

(3) In section 2(4) of that Act, for the words from "whichever" to the end there shall be substituted "the general rate currently specified in paragraph 1(2) of Schedule 1".

(4) In that Act—

  1. (a) in section 13, in subsection (3)(b),
  2. (b) in section 13 as substituted under paragraph 8 of Schedule 4, in subsection (4)(b), and
  3. (c) in section 36(3)(b),

for "1(1)(a)" there shall be substituted "1".

(5) This Resolution has effect in relation to times after 28th November 1995.

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.