Finance Act, 1994
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Amendment of section 132 (charge of excise duty) of Finance Act, 1992. |
85.—(1) As respects vehicle registration tax charged, levied and paid as on and from the 27th day of January, 1994, subsection (3) (inserted by the Finance (No. 2) Act, 1992 ) of section 132 of the Act of 1992, is hereby amended— | |
(a) in paragraph (a), by the substitution of “29.25 per cent.” for “31.8 per cent.”, | ||
(b) in paragraph (b), by the substitution of “23.2 per cent.” for “25.75 per cent.”, and | ||
(c) in paragraph (f)— | ||
(i) by the substitution in subparagraphs (i) and (ii) of “£2 per cubic centimetre” for “£2.50 per cubic centimetre”, and | ||
(ii) by the substitution in subparagraph (ii) of “£1 per cubic centimetre” for “£1.25 per cubic centimetre”. | ||
(2) As respects vehicle registration tax charged, levied and paid as on and from the date of the passing of this Act, paragraph (a) of subsection (3) (inserted by the Finance (No. 2) Act, 1992 ) of section 132 of the Act of 1992 is hereby amended by the substitution of “2,500 cubic centimetres” for “2,012 cubic centimetres”. |