# Finance Act 1986, Paragraph 6

Extent: E+W+S+N.I.

(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 Vehicles (Excise) Act 1971 or the Vehicles (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.

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Source: https://www.legislation.gov.uk/ukpga/1986/41/schedule/6/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-1986/schedule-6/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.