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Vehicle excise duty |
| The general rate of vehicle excise duty. |
8. - (1) In sub-paragraph (2) of paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (the general rate), for "£150" there shall be substituted "£155".
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(2) For the word "The" at the beginning of that sub-paragraph there shall be substituted "Except in the case of a vehicle having an engine with a cylinder capacity not exceeding 1,100 cubic centimetres, the".
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(3) After that sub-paragraph there shall be inserted the following sub-paragraph-
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"(2A) In the case of a vehicle having an engine with a cylinder capacity not exceeding 1,100 cubic centimetres, the general rate is £100."
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(4) In sections 13(3)(b), 35A(5)(b) and 36(3)(b) of that Act, and in section 13(4)(b) of that Act as substituted under paragraph 8 of Schedule 4 to that Act, (which refer to the rate of duty applicable under paragraph 1 of Schedule 1), for the words "paragraph 1 of Schedule 1", in each place where they occur, there shall be substituted "paragraph 1(2) of Schedule 1".
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(5) Subsection (1) above has effect in relation to any licence issued after 9th March 1999; and subsections (2) to (4) above have effect in relation to any licence taken out for a period beginning on or after 1st June 1999.
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| Rates of duty for goods vehicles. |
9. Schedule 1 to this Act (which makes provision for new rates of vehicle excise duty for goods vehicles etc.) shall have effect.
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Drawback of excise duty |
| Drawback of duty on shipment as stores etc. |
10. - (1) In section 2 of the Finance (No. 2) Act 1992 (power to provide for drawback of excise duty), in subsection (1), after "provision" there shall be inserted "(a)", and after "Kingdom" there shall be inserted "; and
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(b) conferring an entitlement to drawback of duty, in prescribed cases, on the shipment as stores, or warehousing in an excise warehouse for use as stores, of goods chargeable with duty". |
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(2) In subsection (5) of that section, for ""goods" has the same meaning" there shall be substituted ""excise warehouse", "goods", "shipment", "stores" and "warehousing" have the same meanings".
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(3) Section 132 of the Customs and Excise Management Act 1979 (extension of drawback to shipment, and warehousing for use, as stores) shall cease to have effect.
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(4) Subsection (3) above shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.
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