Finance Act 2013
|
Amendment of section 132 (charge of excise duty) of Finance Act 1992. |
63.— Section 132 of the Finance Act 1992 is amended in subsection (3) with effect as on and from 1 January 2013— | |||||||||||||||||||||||||
(a) in paragraph (d)(ii) by substituting “a vehicle that, at all stages of manufacture, is classified as a category N1 vehicle with less than 4 seats and has, at any stage of manufacture,” for “a category N1 vehicle that, at the time of manufacture, has less than 4 seats and has”, and | ||||||||||||||||||||||||||
(b) by substituting the following for the Table to that subsection: | ||||||||||||||||||||||||||
“Table | ||||||||||||||||||||||||||
| ||||||||||||||||||||||||||
”. |