Finance Act, 1992
Amendment of Finance (Excise Duties) (Vehicles) Act, 1952. |
163.—(1) In this section “the Act of 1952” means the Finance (Excise Duties) (Vehicles) Act, 1952 . | |||||||||||||||||||
(2) The Act of 1952 shall, as respects licences under section 1 of that Act taken out for periods beginning on or after the 1st day of April, 1992, be amended in Part I of the Schedule thereto (inserted by the Finance Act, 1991 ): | ||||||||||||||||||||
(a) by the substitution of the following paragraph for paragraph 1: | ||||||||||||||||||||
“1. Vehicles of the following descriptions not exceeding 500 kilograms in weight unladen: | ||||||||||||||||||||
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(b) by the substitution of “£50” for “£40” in subparagraphs (a), (c) and (d) of paragraph 2, | ||||||||||||||||||||
(c) by the substitution of “£400” for “£300” in subparagraph (b) of paragraph 2, | ||||||||||||||||||||
(d) by the substitution of the following subparagraph for subparagraph (a) of paragraph 3: | ||||||||||||||||||||
“(a) Vehicles constructed or adapted for the carriage of more than 8 persons which are owned by a youth or community organisation and which are used exclusively by the organisation solely for the purpose of conveying persons on journeys directly related to the activities of the organisation and which have seating capacity for— | ||||||||||||||||||||
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(e) by the substitution of the following subparagraph for sub-paragraph (b) of paragraph 3: | ||||||||||||||||||||
“(b) Vehicles (other than those referred to in subparagraph (c) of this paragraph) used as large public service vehicles within the meaning of the Road Traffic Act, 1961 , and having seating capacity for— | ||||||||||||||||||||
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(f) by the substitution of “£45” for “£35” in subparagraphs (a), (b) and (c) of paragraph 4, | ||||||||||||||||||||
(g) by the substitution of “£120” for “£90” in subparagraph (d) of paragraph 4, | ||||||||||||||||||||
(h) by the substitution of the following paragraph for paragraph 5: | ||||||||||||||||||||
“5. Vehicles (including tricycles weighing more than 500 kilograms unladen) constructed or adapted for use and used for the conveyance of goods or burden of any other description in the course of trade or business (including agriculture and the performance by a local or public authority of its functions) and vehicles constructed or adapted for use and used for the conveyance of a machine, workshop, contrivance or implement by or in which goods being conveyed by such vehicles are processed or manufactured while the vehicles are in motion: | ||||||||||||||||||||
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(i) by the substitution of “£60” for “£50” in subparagraph (a), (b) and (c) of paragraph 6, and | ||||||||||||||||||||
(j) by the substitution of the following subparagraph for subparagraph (d) of paragraph 6: | ||||||||||||||||||||
“(d) other vehicles to which this paragraph applies— | ||||||||||||||||||||
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Provided that where the rate of duty so specified in any case equals a number of whole pounds and a fraction of a pound the fraction of a pound shall be regarded as a whole pound”. | ||||||||||||||||||||
(3) The Act of 1952 shall, as respects licences under section 1 of that Act taken out for periods beginning on or after the 1st day of April, 1992, be amended by the substitution of “£90 or less” for “£70 or less” (inserted by the Finance Act, 1991 ) in subparagraph (b) of subsection (2) of section 1. |