Finance (No. 2) Act, 1981
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Motor vehicles. |
7.—The duty of excise imposed by paragraph 4 (1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979), on category A motor vehicles, within the meaning of paragraph 3 (a) of the said Order, shall be charged, levied and paid, as on and from the 22nd day of July, 1981, at the rate of an amount equal to 50 per cent. of the chargeable value, in lieu of the rate specified in section 71 of the Finance Act, 1980 . |