Finance Act, 1980
Increase of excise duties on licences for mechanically propelled vehicles. |
90.—(1) Section 94 of the Finance Act, 1973 , is hereby amended by— | |
(a) the substitution of “£5” for “£1” in paragraph (a) of subsection (2), and | ||
(b) the substitution of “£10” for “£5” in paragraph (b) of subsection (2). | ||
(2) This section shall have effect— | ||
(a) as respects licences under section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 , taken out for periods beginning on or after the 1st day of April, 1980, in respect of specified vehicles (within the meaning of the said section 94), and | ||
(b) as respects other mechanically propelled vehicles to which the said section 94 applies and in respect of which licences under the said section 1 are taken out for periods beginning on or after the said 1st day of April, 1980. |