Rates of Duty on Certain Mechanically Propelled Vehicles.
Mechanically propelled vehicles (other than trams) being hackney carriages as defined in section 4 of the Customs and Inland Revenue Act, 1888, and having:—
seating capacity for more than 6 but not
more than 14 persons
£70
seating capacity for more than 14 but not
more than 20 persons
£100
seating capacity for more than 20 but not
more than 26 persons
£130
seating capacity for more than 26 but not
more than 32 persons
£160
seating capacity for 33 or more persons
£5 for every such person.
For the purposes of this Schedule the seating capacity of a vehicle does not include the seat or space occupied by the driver of the vehicle.
