Finance Bill - continued | House of Commons |
back to previous text |
1. Cigarettes | An amount equal to 21 per cent. of the retail price plus £72.06 per thousand cigarettes. | ||
2. Cigars | £105.86 per kilogram. | ||
3. Hand-rolling tobacco | £87.74 per kilogram. | ||
4. Other smoking tobacco and chewing tobacco | £46.55 per kilogram. |
(2) This section shall come into force on 1st December 1997. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Vehicle excise and registration | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Rates of vehicle excise duty. | 13. - (1) In Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty) in paragraph 1(2) (the general rate), for "£145" there shall be substituted "£150". | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(2) For the table in paragraph 9(1) of that Schedule (rates of duty for rigid goods vehicles) there shall be substituted the following table- | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(3) For the table in paragraph 11(1) of that Schedule (rates of duty for tractive units) there shall there shall be substituted the following table- |
Revenue weight of tractive unit | Rate for tractive unit with two axles | Rate for tractive unit with three or more axles | ||||||
(1) Exceeding | (2) Not exceeding | (3) Any no. of semi-trailer axles | (4) 2 or more semi-trailer axles | (5) 3 or more semi-trailer axles | (6) Any no. of semi-trailer axles | (7) 2 or more semi-trailer axles | (8) 3 or more semi-trailer axles | |
kgs | kgs | £ | £ | £ | £ | £ | £ | |
3,500 | 7,500 | 160 | 160 | 160 | 160 | 160 | 160 | |
7,500 | 12,000 | 300 | 300 | 300 | 300 | 300 | 300 | |
12,000 | 16,000 | 460 | 460 | 460 | 460 | 460 | 460 | |
16,000 | 20,000 | 520 | 460 | 460 | 460 | 460 | 460 | |
20,000 | 23,000 | 810 | 460 | 460 | 460 | 460 | 460 | |
23,000 | 26,000 | 1,190 | 590 | 460 | 590 | 460 | 460 | |
26,000 | 28,000 | 1,190 | 1,130 | 460 | 1,130 | 460 | 460 | |
28,000 | 31,000 | 1,740 | 1,740 | 1,090 | 1,740 | 660 | 460 | |
31,000 | 33,000 | 2,530 | 2,530 | 1,740 | 2,530 | 1,000 | 460 | |
33,000 | 34,000 | 5,170 | 5,170 | 1,740 | 2,530 | 1,470 | 570 | |
34,000 | 36,000 | 5,170 | 5,170 | 2,840 | 2,530 | 2,100 | 860 | |
36,000 | 38,000 | 5,170 | 5,170 | 3,210 | 2,820 | 2,820 | 1,280 | |
38,000 | 44,000 | 5,170 | 5,170 | 3,210 | 2,820 | 2,820 | 1,280 |
(4) This section applies in relation to licences taken out after 15th November 1997. | |||||||||||||||||||||
Payments where vehicle information transmitted electronically. | 14. - (1) In section 7 of the Vehicle Excise and Registration Act 1994 (issue of vehicle licences), in subsection (3B) (conditions that may be imposed in place of requirement to make a declaration), after "include" there shall be inserted "(a)" and at the end there shall be inserted"; and | ||||||||||||||||||||
| |||||||||||||||||||||
(2) Subsection (1) above applies to applications made on or after the day on which this Act is passed. | |||||||||||||||||||||
(3) In section 22 of the Vehicle Excise and Registration Act 1994, after subsection (2) (regulations about registration and identification of exempt vehicles, etc.) there shall be inserted the following subsections- | |||||||||||||||||||||
|
| |
© Parliamentary copyright 1997 | Prepared 4 July 1997 |