{
  "url": "https://openlegislation.uk/finance-act-1995/schedule-4/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-1995/schedule-4/paragraph-6.json",
  "legislation": "ukpga/1995/4",
  "legislation_title": "Finance Act 1995",
  "legislation_url": "https://openlegislation.uk/finance-act-1995",
  "path": "schedule/4/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) In Schedule 1 to the 1994 Act (annual rates of duty) the following paragraph shall be substituted for paragraph 1 (annual rate of duty where no other rate specified)—\n“1 (1) The annual rate of vehicle excise duty applicable to a vehicle in respect of which no other annual rate is specified by this Schedule is—\n(a) if it was constructed after 1946, the general rate;\n(b) if it was constructed before 1947, the reduced rate.\n(2) The general rate is £135.\n(3) The reduced rate is 50 per cent. of the general rate.\n(4) Where an amount arrived at in accordance with sub-paragraph (3) is an amount—\n(a) which is not a multiple of £5, and\n(b) which on division by five does not produce a remainder of £2.50,\nthe rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £5.\n(5) Where an amount arrived at in accordance with sub-paragraph (3) is an amount which on division by five produces a remainder of £2.50, the rate is the amount arrived at increased by £2.50.”\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 para. 6(2) repealed (29.4.1996 with effect as mentioned in s. 18(5) of the amending Act) by 1996 c. 8, s. 205, Sch. 41 Pt. II(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1995/4/schedule/4/paragraph/6",
    "retrieved_at": "2026-10-29T09:33:25.980862+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}