Finance Act, 1980
|
Increase of excise duties on vehicle trade licences. |
92.— Section 15 (2) of the Finance Act, 1922 , shall, as applied by section 3 of the Finance (Excise Duties) (Vehicles) Act, 1952 , and notwithstanding the terms of the latter section, have effect, as respects licences to which the said section 15 (2) applies taken out on or after the 1st day of January, 1981, as if— | |
(a) “£100” were substituted for “thirty-seven pounds ten shillings” (inserted by the said Finance (Excise Duties) (Vehicles) Act, 1952 ) in paragraph (a), | ||
(b) “£20” were substituted for “seven pounds ten shillings” (inserted by the said Finance (Excise Duties) (Vehicles) Act, 1952 ) in paragraphs (a) and (b), and | ||
(c) “£4” were substituted for “one pound ten shillings” (inserted by the said Finance (Excise Duties) (Vehicles) Act, 1952 ) in paragraph (b). |