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32 1929

FINANCE ACT, 1929

[GA]
[GA]

FIFTH SCHEDULE.

Rates of Duty on Certain Mechanically Propelled Vehicles.

Mechanically propelled vehicles (other than trams) being hackney carriages as defined in section 4 of the Customs and Inland Revenue Act, 1888, and having:—

seating capacity for more than 6 but not

more than 14 persons

  £70

seating capacity for more than 14 but not

more than 20 persons

£100

seating capacity for more than 20 but not

more than 26 persons

£130

seating capacity for more than 26 but not

more than 32 persons

£160

seating capacity for 33 or more persons

£5 for every such person.

For the purposes of this Schedule the seating capacity of a vehicle does not include the seat or space occupied by the driver of the vehicle.