Rates of Duty on Certain Mechanically Propelled Vehicles.
Mechanically propelled vehicles (other than trams) being hackney carriages as denned 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
£46 13 4
seating capacity for more than 14 but not more than 20 persons
£66 13 4
seating capacity for more than 20 but not more than 26 persons
£86 13 4
seating capacity for more than 26 but not more than 32 persons
£106 13 4
seating capacity for 33 or more persons
£3 6 8 for every such person.
For the purpose of this Schedule the seating capacity of a vehicle does not include the seat or space occupied by the driver of the vehicle.
