Finance Act, 1989
|
Excise duty on driving licences. |
52.—The Finance (Excise Duties) (Vehicles) Act, 1952 , is hereby amended by the substitution in section 4 (1A) (inserted by the Finance Act, 1961 ) of the following paragraphs for paragraphs (a) and (b) (inserted by the Finance Act, 1983 ): | |
“(a) £4 for each year of the period of the licence, if that period is 3 years or less, and | ||
(b) £20 if the period of the licence is more than 3 years,”. |