{
  "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-5/part-II",
  "json_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-5/part-II.json",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  "legislation_title": "Vehicles (Excise) Act 1971 (Repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994",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/5/part/II",
  "kind": "part",
  "number": "II",
  "heading": null,
  "text": "Description of vehicle\nRate of duty\n£\n1. Vehicles constructed before 1947.\n70.00\nOther vehicles\n130.00",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 5 Pt. II substituted by virtue of Finance Act 1985 (c. 54, SIF 107:2), s. 4(2)(8), Sch. 2 Pt. I para. 5 (in relation to licences taken out after 19.3.1985)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Para. 1 in column 1 substituted by Finance Act 1988 (c.39, SIF 107:2), s. 4(6)(9) (in relation to licences taken out after 15.3.1988)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 5 Pt. II Table para. 1 substituted (27.7.1993 with application in relation to licences taken out after 16.3.1993) by 1993 c. 34, s. 17(7)(a)(8)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 5 Pt. II Table para. 2 substituted (3.5.1994 with application in relation to licences taken out after 30.11.1993) by virtue of 1994 c. 9, s. 4(7)(8)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1971/10/schedule/5/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."
}