Finance Act 2011
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Amendment of section 132 (charge of excise duty) of Finance Act 1992. |
51.— Section 132 of the Finance Act 1992 is amended in subsection (3) by substituting the following for paragraph (d): | |
“(d) in case it is— | ||
(i) a category C vehicle, or | ||
(ii) a category N1 vehicle that, at the time of manufacture, has less than 4 seats and has a technically permissible maximum laden mass that is greater than 130 per cent of the mass of the vehicle with bodywork in running order, | ||
at the rate of €50, or in case such vehicle is registered on or after 1 May 2011, at the rate of €200,”. |