{
  "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-2/part-II",
  "json_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-2/part-II.json",
  "legislation": "ukpga/1971/10",
  "legislation_title": "Vehicles (Excise) Act 1971 (Repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994",
  "path": "schedule/2/part/II",
  "kind": "part",
  "number": "II",
  "heading": null,
  "text": "Seating capacity\nRate of duty\n£\nUnder 9\n130\n9 to 16\n150\n17 to 35\n200\n36 to 60\n300\nOver 60\n450",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Table substituted by virtue of Finance Act 1989 (c. 26 SIF 107:2), s. 6(2)(7), Sch. Pt. I (in relation to licences taken out after 14.3.1989)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 2 Pt. II Table substituted (3.5.1994 with application to licences taken out after 30.11.1993) by 1994 c. 9, s. 4(4)(b)(8)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 2 Pt. II Table substituted (27.7.1993 with application in relation to licences taken out after 16.3.1993) by 1993 c. 34, s. 17(3)(b)(8)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1971/10/schedule/2/part/II",
    "retrieved_at": "2026-10-29T10:50:25.629684+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."
}