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9 1992

Finance Act, 1992

Chapter V

Miscellaneous

Interpretation (Chapter V).

145. —In this Chapter “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).

Tobacco products.

146. —(1) In this section and in the Fourth Schedule cigarettes”, “cigars”, “sweetened pipe tobacco”, “hard pressed tobacco”, “other pipe tobacco”, “smoking tobacco”, “chewing tobacco” and “tobacco products” have the same meanings as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977 , as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979), and the Finance Act, 1988 .

(2) The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977 , shall, in lieu of the several rates specified in Part II of the Third Schedule to the Finance Act, 1991 , be charged, levied and paid, as on and from the 30th day of January, 1992, at the several rates specified in the Fourth Schedule .

Cider and perry.

147. —(1) In the Fifth Schedule

actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;

% vol” means alcoholic strength by volume.

(2) The duty of excise on cider and perry imposed by paragraph 8 (2) of the Order of 1975, shall be charged, levied and paid, as on and from the 30th day of January, 1992, at the several rates specified in the Fifth Schedule in lieu of the several rates specified in the Fourth Schedule to the Finance Act, 1989 .

Televisions.

148. —The duty of excise on televisions imposed by paragraph 5 (1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979), shall not be charged or levied on or after the 30th day of January, 1992.

Video players.

149. —The duty of excise on video players imposed by paragraph 4 of the Imposition of Duties (No. 260) (Excise Duty on Video Players) Order, 1982 (S.I. No. 49 of 1982), shall not be charged or levied on or after the 30th day of January, 1992.

Hydrocarbons.

150. —(1) The duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975 shall, in lieu of the rate specified in section 40 (1) of the Finance Act, 1989 , be charged, levied and paid, as on and from the 1st day of May, 1992, at the rate of £28.70 per hectolitre.

(2) For the purposes of the rebate of duty on mineral hydrocarbon light oil provided for in section 56 (3) of the Finance Act, 1988 , section 89 of the Finance Act, 1990 , shall apply as on and from the 1st day of May, 1992, as if the reference therein to section 40 (1) of the Finance Act, 1989 , were instead a reference to subsection (1).

(3) With effect from the 1st day of July, 1992, section 42 (2) of the Finance Act, 1976 , is hereby amended by the substitution of “£0.085” for “£0.08” (inserted by the Finance Act, 1983 ) and, accordingly, paragraph 5 (10) (which provides that the said £0.08 is to have effect as if there were substituted “£0.17”) of the Imposition of Duties (No. 285) (Excise Duties) Order, 1987 (S.I. No. 19 of 1987), shall cease to have effect from that date.

Motor vehicles.

151. —(1) In this section—

the former category B motor vehicles” means the motor vehicles which, by virtue of subsection (2), cease to be category B motor vehicles for the purposes of the Order of 1979;

the Order of 1979” means the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979);

the Order of 1984” means the Imposition of Duties (No. 272) (Excise Duties on Motor Vehicles) Order, 1984 (S.I. No. 353 of 1984).

(2) The Order of 1979 is hereby amended in paragraph 3 (a)—

(a) by the substitution of the following for the definition of “category B motor vehicles”:

“‘category B motor vehicles’ means motor vehicles (excluding category A motor vehicles, ambulances, hearses, omnibuses and special purpose vehicles) which are of not more than 3 tonnes unladen weight and which have a roofed area to the rear of the driver's seat, the floor of which is less than 2 metres in length when measured in such manner as may be approved by the Revenue Commissioners:

Provided that motor vehicles—

(a) on which, but for this proviso, the duty imposed by paragraph 4 (1) of this Order would fall to be charged after the passing of the Finance Act, 1992,

(b) which are of not more than 1.3 tonnes unladen weight, and

(c) of which the roofed area to the rear of the driver's seat has a load volume of more than 2 cubic metres when measured in such manner as may be approved by the Revenue Commissioners,

shall not be regarded as category B motor vehicles;”,

(b) by the substitution of “other motor vehicles” for “motor vehicles referred to in paragraph 4 (4) of this Order” in the definition of “manufacture”, and

(c) by the substitution of “a motor vehicle other than a category A motor vehicle” for “a category B motor vehicle” in the definition of “motor vehicle”.

(3) The duty of excise imposed by paragraph 4 (1) of the Order of 1979 shall be charged, levied and paid, as on and from the 30th day of January, 1992—

(a) at the rate of an amount equal to 20 per cent. of the chargeable value in so far as it is chargeable on certain category A motor vehicles (being category A motor vehicles which have engines of a cylinder capacity less than or equal to 2012 cubic centimetres) in lieu of the rate specified in section 76 (ii) of the Finance Act, 1986 ,

(b) at the rate of an amount equal to 12.5 per cent. of the chargeable value in so far as it is chargeable on category B motor vehicles in lieu of the rate specified in paragraph 5 of the Order of 1984, and

(c) at the rate of an amount equal to nil per cent. of the chargeable value in so far as it is chargeable on motor vehicles other than category A motor vehicles or category B motor vehicles in lieu of the rate specified in respect of the former category B motor vehicles in paragraph 5 of the Order of 1984.

Termination of excise duties on table waters and table waters manufacturer's licence.

152. —(1) The duty of excise on table waters imposed by sub-paragraph (2) (inserted by section 37 (1) of the Finance Act, 1981 ) of paragraph 9 of the Order of 1975 shall not be charged or levied on or after the 1st day of November, 1992.

(2) With effect as on and from the 1st day of November, 1992, section 9 of the Finance Act, 1916, shall, in so far as it relates to table waters, cease to have effect.

Termination of excise duty on match manufacturer's licence.

153. —With effect as on and from the 1st day of June, 1992, the provisions of section 3 (2) of the Finance (New Duties) Act, 1916, shall cease to have effect.

Increase of duties on certain intoxicating liquor licences.

154. —The duties of excise imposed—

(a) by section 43 of the Finance (1909-10) Act, 1910, on the licences for the manufacture or sale of intoxicating liquor specified in the First Schedule to that Act, other than a retailer on-licence to be taken out annually by retailers of spirits, and

(b) by section 10 (3) of the Finance Act, 1940 , on a licence to be taken out annually by every person who makes cider or perry for sale,

shall, as respects any such licence granted on or after the 1st day of July, 1992, in respect of periods expiring on days subsequent to the 30th day of September, 1992, be charged, levied and paid on each such licence at the rate specified in column (3) of Part I of the Sixth Schedule at the reference number at which that licence is mentioned in column (2) of that Schedule in lieu of the rate specified in Part I of the Seventh Schedule to the Finance Act, 1980 (as respects manufacturers' licences to be taken out annually by a distiller of spirits or a brewer of beer for sale), and Part I of the Sixth Schedule to the Finance Act, 1989 (as respects any other such licence); and no reduction, remission, abatement or repayment shall be allowed or made in respect of any such licence but any duty paid in error on any such licence may be repaid.

Spirits retailers' on-licences.

155. —(1) In this section—

annual turnover” means the amount on which value-added tax—

(a) is chargeable by virtue of section 10 of the Value-Added Tax Act, 1972 , or

(b) would be chargeable if the exclusions contained in section 8 (3) of the Value-Added Tax Act, 1972 , did not apply,

in respect of a continuous period of not less than 12 months ending on the same date each year but only where the period ends not earlier than the 31st day of October prior to the beginning of the year for which the licence has been applied, but does not include turnover arising from an excluded business activity during the same period;

excluded business activity” means business activity which is conducted in a part of the licensed premises and which is not related to the sale of alcoholic beverages:

Provided that the provision of entertainment or the sale of snack foods, beverages or meals for consumption on the premises or tobacco products shall be regarded as so related except that, in the case of a licence granted in respect of a hotel currently registered in the register of hotels maintained and kept by Bord Fáilte Éireann under the Tourist Traffic Acts, 1939 to 1987, the provision of meals in a dining room separate from any area with a bar wholly or primarily designed for the sale of alcoholic beverages shall not be regarded as so related.

(2) (a) The duties of excise imposed by section 43 of the Finance (1909-10) Act, 1910, on spirits retailers' on-licences shall, as respects any such licence granted on or after the 1st day of October, 1992, be charged, levied and paid on each such licence at the rate specified in paragraph (b), in lieu of the appropriate rate specified in Part I of the Sixth Schedule to the Finance Act, 1989 , and, subject to subsection (3), no reduction, remission, abatement or repayment shall be allowed or made in respect of any such licence but any duty paid in error on any such licence may be repaid.

(b) The rates of the duty imposed by paragraph (a) shall be as follows—

(i) where a licence is granted upon renewal under section 9 of the Intoxicating Liquor Act, 1988 , a rate of duty of £200;

(ii) where a licence is granted under section 7 of the Excise Act, 1835, a rate of duty of £200;

(iii) where a licence is granted in any other case, the appropriate rate of duty mentioned in column (2) of the Table to this subsection in respect of the level of the annual turnover of the licensed premises which is mentioned opposite that rate in column (1) of that Table:

Provided that—

(I) where, in respect of premises which are currently or which were previously licensed, a licence is granted where annual turnover is not yet established under subsection (1), a rate of duty equal to the sum paid when the premises was last licensed, subject to a minimum rate of duty of £200;

(II) where a licence is granted, in respect of premises not previously licensed, a rate of duty of £200.

(c) Evidence of turnover of excluded business activity during the same period shall, subject to the satisfaction of the Revenue Commissioners, be provided by means of an annual audited account covering the same period as that used in respect of annual turnover.

TABLE

Level of Annual Turnover

Rates of Duty

(1)

(2)

Under £150,000

£200

£150,000 but less than £300,000

£400

£300,000 but less than £500,000

£900

£500,000 but less than £750,000

£1,400

£750,000 but less than £1,000,000

£2,000

£1,000,000 or more

£3,000

(3) Where, following payment of the duty, there is a change in the annual turnover by virtue of any provision in the Value-Added Tax Act, 1972 , and by virtue of that change it has been established that—

(a) the amount of excise duty paid on the grant of the licence is in excess of the amount properly payable, that excess amount shall be refunded by the Revenue Commissioners;

(b) the amount of excise duty paid on the grant of the licence is less than the amount properly payable, the amount of the shortfall shall be paid before the licence is renewable and the licence shall not be renewable unless so paid.

(4) Every person who fails to establish the level of annual turnover for the purpose of subsection (2) or neglects to pay the proper sum payable by him in respect of the duty imposed by this section shall be guilty of an offence under this section and shall be liable on summary conviction to an excise penalty of £1,000.

(5) Section 50 of the Finance (1909-10) Act, 1910, as amended by section 69 of the Finance Act, 1983 , is hereby amended by the substitution in subsection (3) of “£1,000” for “£500”, and the said subsection (3), as so amended, is set out in the Table to this subsection.

TABLE

(3) If any person sells by retail any intoxicating liquor, for the retail sale of which he is required to take out a licence under this Act, without taking out such a licence, he shall be liable in respect of each offence to an excise penalty of £1,000.

(6) The enactments specified in Part II of the Third Schedule to this Act are hereby repealed to the extent specified in column (3) of that Schedule.

Amendment of section 49 (grant of licences and date of expiration of licences) of Finance (1909-10) Act, 1910.

156. —Section 49 of the Finance (1909-10) Act, 1910, is hereby amended—

(a) by the addition of the following proviso to subsection (1):

“Provided that, notwithstanding anything to the contrary in any other enactment, in particular, section 5 of the Licensing (Ireland) Act, 1833, section 7 of the Excise Act, 1835, the Licensing (Ireland) Act, 1902, sections 13 and 14 of the Intoxicating Liquor Act, 1960 , section 4 of the Courts (No. 2) Act, 1986 and section 9 of the Intoxicating Liquor Act, 1988 , any licence commencing on or after the 1st day of October, 1992, which is a spirits retailer's on-licence, a spirits retailer's off-licence or a wine retailer's on-licence as is specified in the First Schedule to this Act shall not be granted by the Commissioners unless a tax clearance certificate in relation to that licence has been issued in accordance with section 242 of the Finance Act, 1992.”,

(b) by the insertion after subsection (1) of the following subsection:

“(1A) (a) Where an application in accordance with section 242 of the Finance Act, 1992, for a tax clearance certificate in respect of a licence to which the proviso to subsection (1) of this section has been refused and an appeal against such refusal has been made and accepted in accordance with subsection (6) of the said section 242 and the licence could, but for the provisions relating to a tax clearance certificate, have been issued, then—

(i) in a case where a licence has been granted in respect of the previous licensing year, such licence may continue in force beyond its latest expiry date pending the final determination of the appeal, and

(ii) in a case where a licence has not been granted in respect of the previous licensing year, a licence may be issued temporarily and remain in force pending the final determination of the appeal:

Provided that the amount of the duty that would be payable on the granting of the licence is duly deposited with the proper officer of Customs and Excise.

(b) Every licence issued in accordance with paragraph (a) (ii) of this subsection shall, while it remains in force, be a licence within the meaning of this section.

(c) On the final determination of an appeal referred to in paragraph (a) of this subsection—

(i) in a case where the determination is to the effect that the application for a tax clearance certificate in relation to a licence is an acceptable application and where the tax clearance certificate has been issued, the duty deposited shall be set against the appropriate duty payable on the grant of the licence, and

(ii) in a case where the determination is to the effect that the refusal of the application for a tax clearance certificate in relation to a licence is a valid refusal, the licence continued in force or issued temporarily under this subsection shall expire not later than seven days after the determination of such appeal, and the amount of any duty deposited in excess of the proportion of that duty attributable to the period when the licence was temporarily in force shall be repaid.”.

Increase of duties on public dancing licence, occasional licence, special exemption order and authorisation to a club.

157. —(1) Section 78 (2) (as amended by section 44 (1) of the Finance Act, 1989 ) of the Finance Act, 1980 , is hereby amended by the substitution for “£15” and “£100” of “£20” and “£125”, respectively, and the said subsection (2), as so amended, is set out in the Table to this subsection.

TABLE

(2) There shall be charged, levied and paid on every public dancing licence granted under section 2 of the Public Dance Halls Act, 1935 , a duty of excise of—

in case the licence is for a defined period not exceeding one month

£20

in any other case

£125

(2) Section 78 of the Finance Act, 1980 , is hereby amended by the substitution in subsections (3), (4) and (5) for “£70” (inserted by section 44 (2) of the Finance Act, 1989 ) of “£90” and the said subsections (3), (4) and (5), as so amended, are set out in the Table to this subsection.

TABLE

(3) There shall be charged, levied and paid on every occasional licence granted under section 11 or 13 of the Intoxicating Liquor Act, 1962 , a duty of excise of £90.

(4) There shall be charged, levied and paid on every special exemption order granted under section 5 of the Intoxicating Liquor Act, 1927 , or section 13 of the Intoxicating Liquor Act, 1962 , a duty of excise of £90.

(5) There shall be charged, levied and paid on every authorisation granted to a club under section 21 of the Intoxicating Liquor (General) Act, 1924 , or section 14 of the Intoxicating Liquor Act, 1962 , a duty of excise of £90.

(3) This section shall have effect in relation to every licence, order and authorisation to which this section relates and which is granted on or after the date of the passing of this Act in respect of dates subsequent to the 1st day of August, 1992.

Increase of duties on hydrocarbon vendors' licences.

158. —(1) The duty of excise imposed by paragraph 12 (12) of the Order of 1975 on a licence to be taken out annually by a person who sells or delivers hydrocarbon oil chargeable with the duty imposed by paragraph 12 (1) of the said Order shall be charged, levied and paid, as on and from the 1st day of July, 1992, at the rate of £30 in lieu of the rate specified in section 45 (1) of the Finance Act, 1989 .

(2) The duty of excise imposed by section 42 (4) (a) of the Finance Act, 1976 , on a licence to be taken out annually by a person who sells or delivers motor vehicle gas on any premises shall be charged, levied and paid as on and from the 1st day of July, 1992, at the rate of £30 in lieu of the rate specified in section 45 (2) of the Finance Act, 1989 .

(3) The duty of excise imposed by section 45 (3) (b) of the Finance Act, 1989 , on a licence to be taken out annually by a person who sells or delivers on any premises for use for combustion in the engine of a motor vehicle any hydrocarbon light oil shall be charged, levied and paid as on and from the 1st day of July, 1992, at the rate of £30 in lieu of the rate specified in the said section 45 (3) (b).

(4) As on and from the 1st day of July, 1992, the provisions of section 45 (4) of the Finance Act, 1989 , shall apply and have effect as if the reference therein to subsection (1) and the references therein to subsection (3) were, respectively, references to the said subsection (1) as amended by subsection (1) and the said subsection (3) as amended by subsection (3) and as if the reference to £20 in the said section 45 (4) were a reference to £30.

Increase of duties on registration of firearms dealers.

159. —(1) The duty of excise on the registration of a person in a register of firearms dealers imposed by subsection (1) (as amended by section 46 (1) of the Finance Act, 1989 ) of section 41 of the Finance Act, 1925, shall be charged, levied and paid at the rate of £60 in lieu of the rate specified in the said subsection (1).

(2) The duty of excise on the registration of a person in a register of firearms dealers imposed by subsection (3) (inserted by section 52 (c) of the Finance Act, 1971 ) of section 41 of the Finance Act, 1925 , shall be charged, levied and paid at the rate of £10 in lieu of the rate specified for the purposes of the said subsection (3) in section 46 (2) of the Finance Act, 1989 .

Increase of duties on certain other licences, etc.

160. —(1) The duty of excise on a firearm certificate imposed by section 18 (2) of the Finance Act, 1964 , shall, in the case of any such certificate coming into force, whether by way of grant or renewal, on or after the 1st day of August, 1992, be charged, levied and paid at the rates specified in Part II of the Sixth Schedule in lieu of the rates specified in Part II of the Sixth Schedule to the Finance Act, 1989 .

(2) The duty of excise imposed by section 17 of the Finance Act, 1956 , on gaming licences issued under section 19 of the Gaming and Lotteries Act, 1956 , shall be charged, levied and paid on such licences issued on or after the 1st day of June, 1992, at the rates specified in Part III of the Sixth Schedule in lieu of the rates specified in Part III of the Sixth Schedule to the Finance Act, 1989 .

(3) (a) Section 74 (1) of the Finance Act, 1980 , shall, as respects the grant of gaming machine licences on or after the 1st day of June, 1992, be amended by the substitution for “£80”, “£160”, “£240” and “£320” (inserted by section 47 (3) (a) of the Finance Act, 1989 ) of “£100”, “£200”, “£300” and “£400”, respectively.

(b) Paragraph (aa) (inserted by section 74 (2) of the Finance Act, 1980 ) of subsection (7) of section 43 of the Finance Act, 1975 , shall, as respects the grant of gaming machine licences on or after the 1st day of June, 1992, be amended by the substitution for “£50”, “£100”, “£150” and “£200” (inserted by section 47 (3) (b) of the Finance Act, 1989 ) of “£60”, “£120”, “£180” and “£240”, respectively.

(4) The duty of excise in respect of a licence, permit or certificate, as the case may be, mentioned in column (2) of Part IV of the Sixth Schedule at any reference number imposed by the enactment specified in column (3) of the said Part IV at that reference number shall be charged, levied and paid, as on and from the date specified in column (4) of the said Part IV at that reference number at the rate specified in column (5) of the said Part IV at that reference number in lieu of the rates specified in Part IV of the Sixth Schedule to the Finance Act, 1989 .

Increase of duty on registration of clubs.

161. —The duty of excise on a certificate of registration of a club imposed by section 48 (2) of the Finance Act, 1989 , shall, in the case of any such certificate coming into force, whether by way of grant or renewal, on or after the 1st day of September, 1992, be charged, levied and paid at the rate of £400 in lieu of the rate specified in the said section 48 (2).

Restriction of section 29 (provisions in relation to customs, customs duties and EEC levies) of Finance Act, 1978.

162. —(1) For the purposes of section 29 of the Finance Act, 1978 , references to “levy” shall be construed so as not to include monetary compensatory amounts chargeable on goods exported from the State to any state which is not a member of the European Communities.

(2) In this section “monetary compensatory amounts” means the system of monetary compensatory amounts governed by Council Regulation (EEC) No. 1677/85 of 11 June 1985* , or by any subsequent Council Regulation to the like effect.

Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.

163. —(1) In this section “the Act of 1952” means the Finance (Excise Duties) (Vehicles) Act, 1952 .

(2) The Act of 1952 shall, as respects licences under section 1 of that Act taken out for periods beginning on or after the 1st day of April, 1992, be amended in Part I of the Schedule thereto (inserted by the Finance Act, 1991 ):

(a) by the substitution of the following paragraph for paragraph 1:

“1. Vehicles of the following descriptions not exceeding 500 kilograms in weight unladen:

(a) bicycles or tricycles (other than tricycles neither constructed nor adapted for use nor used for the carriage of a passenger)

£20

(b) vehicles with three or more wheels neither constructed nor adapted for use nor used for the carriage of a driver or passenger

£20.”,

(b) by the substitution of “£50” for “£40” in subparagraphs (a), (c) and (d) of paragraph 2,

(c) by the substitution of “£400” for “£300” in subparagraph (b) of paragraph 2,

(d) by the substitution of the following subparagraph for subparagraph (a) of paragraph 3:

“(a) Vehicles constructed or adapted for the carriage of more than 8 persons which are owned by a youth or community organisation and which are used exclusively by the organisation solely for the purpose of conveying persons on journeys directly related to the activities of the organisation and which have seating capacity for—

(i) more than 8 persons but not more than 20 persons

£150

(ii) more than 20 persons but not more than 40 persons

£220

(iii) more than 40 persons but not morethan 60 persons

£300

(iv) more than 60 persons

£375.”,

(e) by the substitution of the following subparagraph for sub-paragraph (b) of paragraph 3:

“(b) Vehicles (other than those referred to in subparagraph (c) of this paragraph) used as large public service vehicles within the meaning of the Road Traffic Act, 1961, and having seating capacity for—

(i) more than 8 persons but not more than 20 persons

£150

(ii) more than 20 persons but not more than 40 persons

£220

(iii) more than 40 persons but not more than 60 persons

£300

(iv) more than 60 persons

£375.”,

(f) by the substitution of “£45” for “£35” in subparagraphs (a), (b) and (c) of paragraph 4,

(g) by the substitution of “£120” for “£90” in subparagraph (d) of paragraph 4,

(h) by the substitution of the following paragraph for paragraph 5:

“5. Vehicles (including tricycles weighing more than 500 kilograms unladen) constructed or adapted for use and used for the conveyance of goods or burden of any other description in the course of trade or business (including agriculture and the performance by a local or public authority of its functions) and vehicles constructed or adapted for use and used for the conveyance of a machine, workshop, contrivance or implement by or in which goods being conveyed by such vehicles are processed or manufactured while the vehicles are in motion:

(a) being vehicles which are electrically propelled and which do not exceed 1,500 kilograms in weight unladen

£50

(b) being vehicles which are not such electrically propelled vehicles as aforesaid and which have a weight unladen—

(i) not exceeding 3,000 kilograms

£150

(ii) exceeding 3,000 kilograms but not exceeding 4,000 kilograms

£190

(iii) exceeding 4,000 kilograms but not exceeding 5,000 kilograms

£245

(iv) exceeding 5,000 kilograms but not exceeding 6,000 kilograms

£340

(v) exceeding 6,000 kilograms but not exceeding 7,000 kilograms

£460

(vi) exceeding 7,000 kilograms but not exceeding 8,000 kilograms

£580

(vii) exceeding 8,000 kilograms

£580 plus £135 for each 1,000 kilograms or part thereof in excess of 8,000 kilograms.”,

(i) by the substitution of “£60” for “£50” in subparagraph (a), (b) and (c) of paragraph 6, and

(j) by the substitution of the following subparagraph for subparagraph (d) of paragraph 6:

“(d) other vehicles to which this paragraph applies—

(i) with an engine capacity not exceeding 1,000 cubic centimetres

£92

(ii) with an engine capacity exceeding 1,000 cubic centimetres but not exceeding 1,500 cubic centimetres

£12.50 per 100 cubic centimetres or part thereof

(iii) with an engine capacity exceeding 1,500 cubic centimetres but not exceeding 1,700 cubic centimetres

£14.50 per 100 cubic centimetres or part thereof

(iv) with an engine capacity exceeding 1,700 cubic centimetres but not exceeding 2,000 cubic centimetres

£16.00 per 100 cubic centimetres or part thereof

(v) with an engine capacity exceeding 2,000 cubic centimetres but not exceeding 2,500 cubic centimetres

£19.50 per 100 cubic centimetres or part thereof

(vi) with an engine capacity exceeding 2,500 cubic centimetres but not exceeding 3,000 cubic centimeters

£22.00 per 100 cubic centimetres or part thereof

(vii) with an engine capacity exceeding 3,000 cubic centimeters

£800

(viii) electrically propelled

£92

Provided that where the rate of duty so specified in any case equals a number of whole pounds and a fraction of a pound the fraction of a pound shall be regarded as a whole pound”.

(3) The Act of 1952 shall, as respects licences under section 1 of that Act taken out for periods beginning on or after the 1st day of April, 1992, be amended by the substitution of “£90 or less” for “£70 or less” (inserted by the Finance Act, 1991 ) in subparagraph (b) of subsection (2) of section 1.

O.J. No. L164, 24 June 1985, page 6.