# Finance Act 1999, Section 8: The general rate of vehicle excise duty.

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

(1) In sub-paragraph (2) of paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (the general rate), for “£150” there shall be substituted “ £155 ”.
(2) For the word “The” at the beginning of that sub-paragraph there shall be substituted “ Except in the case of a vehicle having an engine with a cylinder capacity not exceeding 1,100 cubic centimetres, the ”.
(3) After that sub-paragraph there shall be inserted the following sub-paragraph—
“(2A) In the case of a vehicle having an engine with a cylinder capacity not exceeding 1,100 cubic centimetres, the general rate is £100.”
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) Subsection (1) above has effect in relation to any licence issued after 9th March 1999; and subsections (2) to (4) above have effect in relation to any licence taken out for a period beginning on or after 1st June 1999.

---
Source: https://www.legislation.gov.uk/ukpga/1999/16/section/8 (the official version)
Page: https://openlegislation.uk/finance-act-1999/section-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.