Finance Act, 1980

Motor vehicles.

71.—The duty of excise imposed by paragraph 4 (1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979), on category A motor vehicles, within the meaning of paragraph 3 (a) of the said Order, shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the rate of an amount equal to 40 per cent. of the chargeable value, in lieu of the rate specified in subparagraph 4 (3) (a) of the said Order.