Paragraph 6 C1

United Kingdom

(1)

In the case of a vehicle having an internal combustion engine one or more reciprocating pistons, its cubic capacity for the purposes of Tables A and B above is the capacity of its engine as calculated for the purposes of the M1Vehicles (Excise) Act 1971 or the M2Vehicles (Excise) Act (Northern Ireland) 1972.

(2)

In the case of a vehicle not falling within sub-paragraph (1) above, its cubic capacity shall be such as may be determined for the purposes of Tables A and B above by order by the Treasury.

Annotations

Marginal citations

M1: 1971 c. 10.
M2: 1972 c. 10.(N.I.).

Modifications

C1: Sch. 6 para. 6 modified (27.7.1993) by 1993 c. 34, s. 43(2)(c)(d).

Notes on Schedule 6

Textual amendments

F1: Sch. 6 repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15 (with Sch. 13 para. 9 and subject to an amendment by 1994 c. 22, s. 63, Sch. 3 para. 21)