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Finance Act, 1986

Excise duty on mechanically propelled vehicles.

77.—The Finance (Excise Duties) (Vehicles) Act, 1952 , shall, as respects licences under section 1 thereof taken out for periods beginning on or after the 1st day of March, 1986, be amended by the substitution of the following subparagraph for subparagraph (d) (inserted by section 33 of the Finance Act, 1985 ) of paragraph 6 of Part I of the Schedule thereto:

“(d) other vehicles to which this paragraph applies—

not exceeding 1,000 cubic centimetres

£70

exceeding 1,000 cubic centimetres but not exceeding 1,500 cubic centimetres

£9.50 per 100 cubic centimetres or part thereof

exceeding 1,500 cubic centimetres but not exceeding 1,700 cubic centimetres

£11 per 100 cubic centimetres or part thereof

exceeding 1,700 cubic centimetres but not exceeding 2,000 cubic centimetres

£12 per 100 cubic centimetres or part thereof

exceeding 2,000 cubic centimetres but not exceeding 2,500 cubic centimetres

£14 per 100 cubic centimetres or part thereof

exceeding 2,500 cubic centimetres

£15 per 100 cubic centimetres or part thereof

electrically propelled

£70.”